Offtoa uses many of your stated assumptions to compute the value for your accounts payable, so any of these could cause the value of accounts payable on your balance sheet to seem higher than you expect (BTW, in general it is good to have high A/P):

1. Average Days A/P. The higher the answer you enter to the question 'how many days elapse between your company placing an order and paying for the order,' the longer you will have outstanding A/P.
2. Production Days. The higher your production days, the earlier you will need to purchase raw materials, and thus the earlier you will see A/P appear on your balance sheet.
3. Average Days in Inventory. The higher your average days in inventory, the earlier you will need to purchase raw materials, and thus the earlier you will see A/P appear on your balance sheet.
4. Waste/Spoilage. The higher your waste/spoilage, the more raw materials you will need to purchase, and thus the higher your A/P.
5. Price of raw materials. The higher the price of raw materials, the higher your A/P will be.

Related Question:

How do I change how long vendors/suppliers will wait for payments?

What techniques exist to lengthen average days outstanding for payments to vendors/suppliers?

How do I change production days? How do I change days in inventory?

Why is my inventory higher than expected?

What is a good value for inventory turnover?

How do I change the amount of waste/spoilage?

How do I change the price for raw materials?