Material overhead burden, Material overhead burden

Hi,

We have a requirement to burden the raw material while purchasing. If we buy the goods for 100 usd, there should be a burden of 8% on the purchase cost

This cost would be not charged to the material account and it should sit in material OH account

Example:

Material Account 100 dr

material Overhead account 8 dr

      AP accrual account 100 cr

     MOH absorption account 8 cr

I heard that through landed cost management, this can be acheived, but we are not using LCM, but wanted to see how this can be acheived

Rgds,

Pavan