Markup percent cost as a separate expenditure

Dear Experts,

I have a requirement to have separate expenditure for markup percent cost from normal per hour rate * hours perday.

say per hour rate is 50

Per day hours entered by an employee: 8

Markup: 5%

total labor cost is 400 + 20 = 420.

I want to have two expenditures for 400 and 20 above as labor cost and clearing accounting is different for these two amounts.

Kindly advise how to achieve this requirement with less customisation.

thank you

venkat