I don't have a source for that.
"sir, you ate 4 grapes in store. Our grapes average 2seeds/grape, so we've calculated lost sales in the range of $800.
You see, those seeds could each grow into a vine that will produce an estimated $100 worth of grapes over the lifetime of the plant. You're basically stealing that money from us!"
https://www.consumer.vic.gov.au/shopping/refunds-and-returns...
This could change from day to day (e.g. fruits, veggies), vary based on quantity ordered, etc.
Then you get into private label (store brand) products, where the "cost" was usually either $0 or some ridiculously low number.
This was a national chain. At the store level at least, we wouldn't have been able to find the value of an item "at cost" with any confidence.