Yes, you have all the right ideas for handling your Cost of Goods Sold.
For question 1 regarding shipping costs, you can allocate the shipping evenly for similar products in a shipment, but I would suggest weighting the shipping if a shipment included heavy or bulky things with small and light things to more accurately reflect the true cost.
For question 2 regarding sales tax, you can allocate evenly if the different items on the invoice are the same price. Again, weighting the tax is more appropriate if the shipment includes items of different prices. When weighting sales tax the best thing to do is just use the tax rate multiplied by the item price and add it on.
For question 3 regarding rounding, your method to handle rounding is reasonable, but you need to have a "rounding" item in your inventory as well so your cash transaction matches. If your invoice totals $573.98 but your separately listed inventory items for the purchase total $574, you need to have an item to hold the $-.02 rounding so your cash-out-the-door transaction matches your total inventory in. As for rounding items to the penny, as long as you treat each rounded transaction consistently, your method is up to you.
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