This varies depending on how you choose to keep track of your inventory but the Cost of Goods Sold is generally defined as expenses for things directly related to and included in the product produced.
In your case that would absolutely be food ingredients and paper products given to the customer as part of their purchase.
However, if you prefer to track these items as 'materials and supplies' you can. It really isn't as important as understanding what you have done so that you can explain it and maintain it. And the bottom line definitely needs to be correct.
@First-time schedule C filer
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