Labor Cost

Is it possible to collect labor costs utlizing a reference item assigned a specific resource?  Process has been tested with no costs transfering to the project when WIP jobs are completed.  When item is created as a PO item costs were transfered to the project.  Does it make a difference that the supply type is Phantom on the reference item and Assembly Pull for the PO item?  That seems to be the only difference between the two in the item setup.