Yes, it can refer to a saucer, but I believe you must also refer to the saucer in the examined for consistency. No, only food-based commodities need be used for cooking.
Edit: Sorry, I thought you were talking about cooking! For sorcelglass, anything mentioned in the examined must have an appropriate commodity. If your teacup is made of onyx, and your saucer is made of emerald, you need both onyx and emerald in the commodity list.