@Mubeen_Hussain1, please do not divert topics with unrelated posts. This one had nothing to do with selecting liability accounts on production orders. It has been moved to a separate topic.
I am not sure what you mean by repairing on credit. If you repair something for a customer, at the customer’s expense, issue a sales order. This is not an inventory function. If you repair something for a customer at your own expense, you can post labor costs to a warranty repair expense account using a payslip earnings item. And you can write off any inventory items used for repair to the same account. If you repair something that remains in your inventory, use a production order as in this Guide: https://www.manager.io/guides/5500.
Again, it is not clear what you mean. If you want to include packaging costs in the cost of an inventory item, add packing materials to the bill of materials and packing labor to non-inventory costs on the production order. If you want to add delivery charges to a sale, add a line item to the sales invoice, posted to a shipping charges expense account. (It would not be appropriate to add delivery charges to a production order, because the value of inventory on hand would not include delivery costs that have yet to be incurred.)