Cost Allocation

Dear all, We are using Discrete Manufacturing and Cost Management (R12.2.8) . I want to use Actual Cost (Average), base on business request we have some expenses only capture at the end of month (Depreciation, common cost...). I don't know how can we allocate some expense account to Item cost in the Cost Management, will we have some function like GL expense allocation in OPM? Thanks in advance! Thanh Nguyen