R12.1.3 - Split COGS in Cost Elements

We are on R12.1.3. We enter the 5 sub-elements in the inventory item set up i.e. Material, Material Overhead, Resource, Outside Processing, Overhead. When we ship the item for sales order and revenue is recognised we want to COGS account also to split into the five sub-elements. Please let us know if this is possible to do using standard functionality and if yes, then how?For e.g. an item has standard cost of $100 - $40 Material, $60 Resource.

When we ship the item and recognize revenue of say $10% in AR, we want two different COGS account to be hit

$4 for Material COGS account