Handmade products – how to record material costs

Hello

I create handmade products from clay. How do I record the purchases of that clay? It’s not really a commodity, because I use it to make something. If I record it as processing material, is it considered a ‘service’? Is that correct? Because I don’t provide services to people, I ultimately make a sale of a product.

I also assemble parts into a handmade product. How do I record those assembly parts? Under which category?

To make my products, I have small tools, which do not cost much. How do I record them? Are they investment materials, even if they only cost 10 or 20 euros, for example?

Thank you in advance for your answer.