Is it better to buy forage into raw materials or turnover materials?

the purchased feed is included in the accounting of "raw materials" and the collected feed is included in the "agricultural production cost". The accounting entries are as follows:

1. Purchase forage, and the entries are as follows:

Borrow: raw materials-feed,

Loan: bank deposit/accounts payable.

2. Feed requisition, the entries are as follows:

Borrow: production cost-agricultural production cost,

Loan: raw materials-feed.

3. If it is not sold out, all production costs will be transferred to the inventory goods, and the entries are as follows:

Debit: inventory goods-livestock cubs,

Loan: production costs-agricultural production costs.