allocate 2 rounds based on direct materials

Dear all,

On Oracle Process Manufacturing R12.

We have a case to allocate as bellow:

First round: My client wants to allocate common expense to item cost base on direct raw materials expense. I have to post production transaction to GL to get direct material expense, the system will create account : Dr Wip account, Cr Inventory account. Base on amount of raw material, they allocate common expense to stage base on raw material rate in first round.

Second round: when they got common expense allocated based on raw material expense, they will allocate again to items in a stage based on volume.