How to procure, receive and cost set of individual items as a kit?

Summary:

Primarily we procure 5 items as kit, stock & cost them individually, we also procure any of the 5 items separately as needed. There is only one line(top item) on PO against which payment is made. How do we distribute the PO material cost to each of the 5 items in the kit to avoid variance?

Content (please ensure you mask any confidential information):

Version (include the version you are using, if applicable):

24B

Code Snippet (add any code snippets that support your topic, if applicable):