Painting work head in account

In manufacturing company if we produce casting suppose railway wheel which require finishing and painting work. under which head should i entry? it is related to production. suggest

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Quick Summary
When accounting for painting work in a manufacturing setting, such as on railway wheels, it's considered a production-related expense. The purchase of paint itself should be recorded as a consumable. The painting work, being integral to the production process, should be allocated to a dedicated production cost head.

Yes, It's production related l.
That purchase of paint will be account as CONSUMABLE.
Painting work head is there in account it is obviously related to production.

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