Can we apply 50% of the overhead cost for WIP inventory and 100% for Finished Goods?

Can we apply 50% of the overhead cost for WIP inventory and 100% for Finished Goods?

Example: Assume Standard Cost of an item is 100USD (Material=40USD & Overhead 60USD). Now client want to apply only 50% of overhead cost to hit inventory valuation when the item is in WIP sub inventory and 100% for FG sub inventory.

FYI: I am not talking about accounting overhead rule.