The manufacturing service fee is the per-unit cost your co-manufacturer charges to produce a finished good. It's baked into COGS when production is reported.
What to do
- Set a Manufacturing service fee on the finished-good SKU, or configure a cost rule to resolve it automatically.
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Go to Inventory - SKU
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Open the finished-good SKU, click the three-dots and select Edit.
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Under Product Information, look for the Manufacturing fee section and indicate the Manufacturing service fee.

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- Precedence: an active cost rule wins; otherwise the SKU-level fee is used; you can override per work order.
Full details: Set up cost rules for manufacturing service fees and PO extra costs and How is manufacturing service fee included in unit cost?.