If it is catering industry: toothpicks and paper towels are recommended to be included in the sales expenses, because they are provided for selling food.

Soy sauce is put in raw materials because it is finally included in the cost.

If it is a wholesale industry: these goods are in stock.

If it is the staff canteen of the unit (the canteen is not accounted for separately), it will be fully included in the wages payable to the staff-welfare expenses.

(If it is accounted for separately from the unit): Same as the catering industry.