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Merge Costing Sub-ledger to FA and GL

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Currently , for one of our client we are using "Standard Cost" and this has Both Material and Material OH for a specific Item. As per the Requirement , we are having 1account for Material Valuation and another account for Material Overhead Valuation- which we have enabled using the input cost element type - Now the request from the Client is though the Costing shows 2 different Accounts or 2 lines of inventory valuation accounts - client now wants to combine these 2 lines in costing Sub-ledger into 1 line while sending for Fixed Assets or Projects or for General

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