How to stop COGS generation for Partial Kit Items

Summary:

In our scenario, The Kit-1 is made up of 10 quantities of item-1 and 2 quantities of item-2. If customer orders 10 qty of kit-1, we need to ship 100

quantities of Item-1 and 20 quantities of item 2. The customer is going for partial shipments of kit's, in this Case Item-1 of 10 Quantities and Item-2 of 4 quantities. When revenue recognized, the COGS are generating for all the quantities that we shipped but would like to stop generating the COGS for partial KIT items. In this case, COGS shouldn't get generated for additional quantity of Item-2 of 2 qty and is there any way stop COGS generation, generate when complete KIT delivered during next shipment.