Setting up inventory items and assemblies

SUGGESTED

As an example, I sell Receiving Sets which include a Burp Cloth and a Receiving Blanket.  I set up the items Burp Cloth and Receiving Blanket as stock items with the inventory account 12000 (supplies).  I set up an assembly Receiving Set and put in the bill of materials 1 Burp Cloth and 1 Receiving Blanket.  Here's the confusing part.  I want to make the inventory account for Receiving Set 13000 (finished products).  Can I separate my supplies and finished products with two inventory accounts, or should all items go into a single inventory account?  Thanks for the help!