Hi: In my opinion, purchases would be the ingredients. Materials would be the jars, etc. and the shipping materials.
Here is a link for a printable/readable version of Instructions for Sch C.
https://www.irs.gov/pub/irs-pdf/i1040sc.pdf
That should help answer your question(s) and perhaps help you with other expenses in regards to Sch C.
**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**
