Financial Statements

Hi Mr. John, I would like to ask if I am in a fashion business and I outsource my manufacturing to anothers. I pay the outsource manufacturers after I receive the customers’ money. The outsource manufacturers will make the products only when I order from them so I does not have inventory.
How does the cost of sales part will look like? Do I treat the outsourced suppliers as account payable?

The outsourced manufacturing cost will be put at where? is it only in the purchases?
Thanks