Depends on how Apple treats it. The statements provided to the public were at the level represented here which is a high level.

It probably is a mix of both though. So, the labour element of the cost can have an element that is direct to the sales - I would say if they have a factory to produce iPhones - the individuals working in the assembly line would form the cost that is within the cost of revenue value shown. However, individuals such as more senior managers/ support staff/ back office, etc which would not be directly associated with production would sit in the operating expenses value.

Obviously it all ends up being counted to get the net income but separating it properly does provide information on what adjustments can be made to manage costs and this structure of presenting things is carried out to follow required standards for those statements.