Material Overhead Type Cost Element in Manage Accounting Overhead rules?

Summary

Material Overhead Type Cost Element in Manage Accounting Overhead rules?

Content

Dear Team - Below is my Query:

1)  In Fusion costing, we have the cost element types:
Material, Material Overhead, Resource, Overhead, Profit in Inventory, Adjustment
and a cost element could be created against any one of these element types only.

We would like to absorb material overhead cost elements using the "Accounting overhead rules". However, the screen lists only the cost elements which are defined with element type as overhead only. Is there any specific business reason for restricting material overhead type cost element in "manage accounting overhead rules" UI?