How do I include additional manufacturing costs that cannot be assigned an exact cost?

I manufacture furniture.  I have set up my inventory for my lumber and my screws all have units of measure that I can assign specifics to when I do an item assemble but what about items like paint and glue.  I need to know how to record the purchase of these items (I.e. code it to a shop supplies expense account or Item assembly Costs)  and how to include them in my item assembly (use the additional costs field in item assembly or create an item for shop supplies with an average cost)