SLA - Inventory Valuation, Deferred COGS and COGs Account

As you know when orders are fulfilled and inventory is relieved, the system

1.  Cr. Inventory Valuation accounts and Dr. Deferred COGS. 

2. When revenue is recognized Dr. COGS and Cr. Deferred COGS. 

Current as per our configuration we track costs at element level.

The valuation accounts that are relieved are Material, labor and overhead accounts (three different accounts) while debit goes to a default Deferred COGS account.  When revenue is recognized Cr. goes to Deferred COGS default account Dr. goes Cost of Goods sold (one account/code combination). 

We want the COGS account to hit three different accounts Material, Labor and Overhead to make it consistent in terms of transaction processing - both while relieving inventory and when revenue is recognized.