If you're looking at inventory write-offs I'd be...

If you're looking at inventory write-offs I'd be careful as they aren't precisely what you'd think they are. COGS includes costs for plants still undergoing biological transformation (growing) and a separate line item for fair value gained/lost on biological assets is also represented on the income statement to balance it out. Inventory write-offs are used to manage the interplay between forecasts (fair value estimates) and the value recorded when biological assets are transferred to inventory (at harvest).

There will be some wastage included, but it certainly doesn't account for the whole lot.