Setting Up manufacturing items to sell

I need to set up a company that buys ingredients and packaging, makes a products with those ingredients and packaging. Then sells it.  I'm trying to learn this from the ground up and prepared to cross bridges as I arrive at them.  TO begin with, it seems that I need to enter all ingredients and packaging materials. What should I enter them as? And where? Manufacturing?

It appears that I might need to make a sales kit item and a product, first. Sort of walking backwards? As in...

Here is a cupcake (product)
These ingredients (flour, sugar, etc) and amounts are in the product (sales kit?)
I make 100 cupcakes at a time (work order)
The flour costs X for 25 pounds (manufacturing costed bill of material)

Then the work order and the other info will work together to say, "Ah, thanks to your flour cost you spend $6.75 on flour when you make 100 cupcakes" and then once all ingredients are added and the packaging costs, "Ah you spend a total of $100 on ingredients and packaging when you make 100 cupcakes with THIS sales kit?

So my sales kit is sort of like my "recipe"?

Or am I lost in lala land?

I'm not even looking at the selling part yet. I feel like I need to make sure that I start with a reliable ground floor.

Any suggestions are greatly appreciated. Thanks!