How to set Outside Processing PO Value into a different cost element or cost component?

Summary

How to set Outside Processing PO Value into a different cost element or cost component?

Content

Looking into the transactions in the Review Cost Accounting Distribution, but also on the setup of cost element and cost component mappings, I couldn't identify a way to map the outside processing PO Value into a different cost element or cost component in a way that looking into item unit cost it would be possible to identify how much of direct material and how much of outside processing services was applied to a finished good.

The ITEM_PRICE component is being used for the transactions Purchase Order Receipt, but also to the Purchase Order Receipt Into Work Order.