CHART OF ACCOUNT FOR inventory tracking in other production factoryies

HAVE two factories which i dont own ,1)ar silk 2) sualeen silk . i have fixes an overate charges of 18/mtr . they charge me to make the fabric . i give them warp yarn and weft yarn means i give them raw material and they make a fabric for me in metes and i sell this fabric to market suchas 50/yard.my charges are overrate charges that is 18/ mtr , warping charges (warping i dont own ) 1/ yard and transportation charges , how would i manage inventory and chart of account for that .please design it