diff --git a/app/Controllers/Admin/SalesReport.php b/app/Controllers/Admin/SalesReport.php
index 518297f..43fc7f0 100644
--- a/app/Controllers/Admin/SalesReport.php
+++ b/app/Controllers/Admin/SalesReport.php
@@ -87,24 +87,59 @@ class SalesReport extends BaseController
             }
             return '';
         };
-        // 현재(카테고리 필터까지 적용된) 결과에서 선택 가능한 크기 목록 구성
-        $sizeOptions = [];
+        // 봉투(일반용)/음식물/폐기물 등 카테고리별로 선택 가능한 크기 목록을 구성한다.
+        // (카테고리 필터까지 적용된 현재 결과 기준)
+        $sizeCatLabels = [
+            'general'    => '봉투(일반용)',
+            'food'       => '음식물',
+            'waste'      => '폐기물',
+            'sticker'    => '스티커',
+            'reuse'      => '재사용',
+            'apt'        => '공동주택용',
+            'public_use' => '공공용',
+            'container'  => '용기',
+        ];
+        $sizeCatOrder = ['general', 'food', 'waste', 'sticker', 'reuse', 'apt', 'public_use', 'container'];
+
+        $sizeByCat = []; // catKey => [size => true]
         foreach ($filtered as $row) {
             $sz = $sizeOf((string) ($row->bs_bag_name ?? ''));
-            if ($sz !== '') {
-                $sizeOptions[$sz] = true;
+            if ($sz === '') {
+                continue;
             }
+            $ck = $this->classifyLedgerProductCategory(
+                (string) ($row->bs_bag_name ?? ''),
+                (string) ($row->bs_bag_code ?? '')
+            );
+            $sizeByCat[$ck][$sz] = true;
+        }
+        $sizeGroups = [];
+        foreach ($sizeCatOrder as $ck) {
+            if (empty($sizeByCat[$ck])) {
+                continue;
+            }
+            $sizes = array_keys($sizeByCat[$ck]);
+            usort($sizes, static function (string $a, string $b): int {
+                return (int) preg_replace('/\D/', '', $a) <=> (int) preg_replace('/\D/', '', $b);
+            });
+            $sizeGroups[] = ['key' => $ck, 'label' => $sizeCatLabels[$ck] ?? $ck, 'sizes' => $sizes];
         }
-        $sizeOptions = array_keys($sizeOptions);
-        usort($sizeOptions, static function (string $a, string $b): int {
-            $na = (int) preg_replace('/\D/', '', $a);
-            $nb = (int) preg_replace('/\D/', '', $b);
-            return $na <=> $nb;
-        });
 
+        // 선택값은 "카테고리|크기" 형식(예: general|10L). 구버전(크기만) 값도 호환.
         $size = trim((string) ($this->request->getGet('size') ?? ''));
         if ($size !== '') {
-            $filtered = array_values(array_filter($filtered, static fn ($row): bool => $sizeOf((string) ($row->bs_bag_name ?? '')) === $size));
+            if (strpos($size, '|') !== false) {
+                [$selCat, $selSize] = array_pad(explode('|', $size, 2), 2, '');
+                $filtered = array_values(array_filter($filtered, function ($row) use ($sizeOf, $selCat, $selSize): bool {
+                    $ck = $this->classifyLedgerProductCategory(
+                        (string) ($row->bs_bag_name ?? ''),
+                        (string) ($row->bs_bag_code ?? '')
+                    );
+                    return $ck === $selCat && $sizeOf((string) ($row->bs_bag_name ?? '')) === $selSize;
+                }));
+            } else {
+                $filtered = array_values(array_filter($filtered, static fn ($row): bool => $sizeOf((string) ($row->bs_bag_name ?? '')) === $size));
+            }
         }
 
         if ($mode === 'daily') {
@@ -199,7 +234,7 @@ class SalesReport extends BaseController
             'dsIdx'             => $dsIdx,
             'saIdx'             => $saIdx,
             'cats'              => $cats,
-            'sizeOptions'       => $sizeOptions,
+            'sizeGroups'        => $sizeGroups,
             'size'              => $size,
             'shops'             => $shops,
             'agencies'          => $agencies,
diff --git a/app/Views/admin/sales_report/sales_ledger.php b/app/Views/admin/sales_report/sales_ledger.php
index 96318be..37f496f 100644
--- a/app/Views/admin/sales_report/sales_ledger.php
+++ b/app/Views/admin/sales_report/sales_ledger.php
@@ -41,6 +41,9 @@ $exportParams = [
 if ($cats !== []) {
     $exportParams['cat'] = $cats;
 }
+if (($size ?? '') !== '') {
+    $exportParams['size'] = $size;
+}
 $excelUrl = mgmt_url('reports/sales-ledger?' . http_build_query($exportParams));
 ?>
 <?= view('components/print_header', [
@@ -117,10 +120,15 @@ $excelUrl = mgmt_url('reports/sales-ledger?' . http_build_query($exportParams));
         <?php endforeach; ?>
         <span class="inline-flex items-center gap-1 ml-2 pl-3 border-l border-gray-200">
           <span class="text-xs text-gray-600">크기</span>
-          <select name="size" class="border border-gray-300 rounded px-2 py-1 text-sm">
+          <select name="size" class="border border-gray-300 rounded px-2 py-1 text-sm min-w-[10rem]">
             <option value="">전체</option>
-            <?php foreach (($sizeOptions ?? []) as $sz): ?>
-            <option value="<?= esc($sz, 'attr') ?>" <?= ($size ?? '') === $sz ? 'selected' : '' ?>><?= esc($sz) ?></option>
+            <?php foreach (($sizeGroups ?? []) as $g): ?>
+            <optgroup label="<?= esc($g['label'], 'attr') ?>">
+              <?php foreach (($g['sizes'] ?? []) as $sz): ?>
+                <?php $val = $g['key'] . '|' . $sz; ?>
+                <option value="<?= esc($val, 'attr') ?>" <?= ($size ?? '') === $val ? 'selected' : '' ?>><?= esc($sz) ?></option>
+              <?php endforeach; ?>
+            </optgroup>
             <?php endforeach; ?>
           </select>
         </span>