Where do I list MATERIALS used for my business?? I am a Handyman so when I received a 1099 Misc, $13k was materials which was the cost. Where do i enter this expense?

Where do I list MATERIALS used for my business?? I am a Handyman so when I received $49k from a 1099 Misc, $13k was materials which was the cost. Where do i enter this expense?