Source to Destination Cost Elements

We are performing the Intercompany transactions from one LE (SGP) to another LE (Japan).

Here is the business case

Machines are manufactured in the source org (SGP) and it gets the cost based on rollup which has following 4 cost elements which are defined at common level

1) Material --> $10000

2) Resource - $2000

3) Plant OHD - $3000

4) Burden- $1000

therefore total machine cost is $16000

Now When we transfer this machine to destination (Japan), we want to cumulate all cost elements cost to a single cost element as 'Material' only

Material --> $16000

but if we do that we are finding the variances at each cost element level (6000, 2000, 3000 and 1000) respectively.