Material Overhead cost component should be split (Absorpt) on a specific account

Issue occurs when buying a make item. The make item has a standard cost rollup based on BoM. This item has a Material Overhead cost component on lower level.

When receiving this item against a Purchase Order, the Material Overhead cost component must be booked (Absorpt) on a specific account. Once the absorption cost setup is done, the MATERIAL OVERHEAD of the lower level (rollup) however is NOT booked on a separate account. The material Overhead component assigned to the item itself (so manually setup as MATERIAL OVERHEAD thus not derived through cost rollup) is being accounted on an absorption account.