John,
Interesting requirement
I hope you are talking about consumption data, as there is no way to assign a cost center to a Material in SAP. There is no direct link from the material master to the cost center. However, Routings are assigned to materials, and then from Routings, several work centers and cost centers are linked.
Yes, consumption data is linked in some cases to the cost center, but not to the material master (master data).
Now, coming back to your report, maybe you can query it from tables like MARC, CRCO, PLKO along with MSEG, or perhaps use an ABAP report to help you achieve that.
Let me know if you succeed with it.
Thanks,
Hrusikesh