The only GL Account that really matters for expense items such as supplies is the first one.  They are going to be type N (Non-Inventory) items expensed at the time of receipt and never sold or used in work orders so the other accounts on the Item Class screen do not matter.
 
Items that are part of what are being produced are NOT expenses. they should be going to the Raw Material Inventory Asset account.  The COGS account for components is the account what will be posted to when adjustments are made during physical count and the Sales accounts would be hit if you ever sold a component (as if for a spare part or something)