[EricH]

Raw Material only, if the shop is a sponsor. It's all in the Cost Accounting rules.

Summary:

If the shop is a sponsor of the team, raw material cost is the only thing on the BOM.
If the shop is not a sponsor of the team, materials+labor goes on the BOM, regardless of what the shop actually charges you (i.e., if they aren't a sponsor but donate the time, you get to find the labor cost and add that in).