Architectural Woodworking

I do accounting for a carpentry business. I understand that materials such as wood and paint and the factory will be sold at good wages. I’m also pretty sure that the plant machinery and tools we use are not necessarily the cost of goods sold. For me, the gray area are the little things like sand paper and rags that we use to clean the stain. We spend a lot of them, and it is a fairly large expense. I want to make sure they are properly accounted for.