payments per item
There should be a report called "payments per item" for a defined date range, since the sales and payment of that item could have occurred in a different fiscal period, i.e. an item could have been sold in 2015 and paid for in 2016. The "sales per item report" does not show whether these items were paid for or not. This should be important for all companies that report on a cash basis.
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Jo commented
Right! Sales by line provides the accrual basis calculation. Payments received by line provides the cash basis calculation. Sales are dandy and all, but really you want to know what you actually got paid for.