Assume that at the end of Day 1, the operation view in "Co03" looks like the image below:

So at the end of Day 1, Op. 2 was completed, and one part was scrapped at Op. 2. The labor that has been spent on that scrapped part is: 1 hr (processing time at Op. 1) + 1 hr (setup time at Op. 1) + 1 hr (processing time at Op. 2) = 3 hrs.
Assume that at the end of Day 2, the same operation view in "Co03" looks like the image below:

So at the end of Day 2, Op. 5 was completed, and one more part was scrapped at Op. 4. The labor that has been spent on the new scrapped part is: 1 hr (processing time at Op. 1) + 1 hr (setup time at Op. 1) + 1 hr (processing time at Op. 2) + 0.5 hr (processing time at Op. 3) + 1 hr (processing time at Op. 4) = 4.5 hrs.
Finally assume that the work centers are mapped to the cost centers in the image below:

Given a date range, is there a report that will return scrap costs due to labor per cost center?
For this example, assuming 1 hr labor = $100, that report would return the following:

Therefore, on Day 1, 3 hours of work was scrapped and that cost was incurred on Cost Center 10.
On Day 2, 4.5 hours of work was scrapped. 3 hours of that was incurred on Cost Center 10, 0.5 hours of that was incurred on Cost Center 20, and 1 hour of that was incurred on Cost Center 30.
I know "KSB1" returns a similar report, but it returns the total labor cost incurred by the cost center and does not separate the portion that was "wasted" on scrap.