Can we do accounting at cost sub lement level instead of cost element level - materai overhead ?

Currently when sales order issue accounting takes place like below

1. Item cost : $11.00

a. Materal account : $10.2

b. Material overhead : $0.8

Accounting distribution

Inventory valuation account - Cr

Deferred COGS account : Dr

Cost element : Material Overhead - $0.8

Cost subelement as below

Duty cost : $0.3

Freight cost : $0.5

When we see as accounting dsitribution ,

1. Materail cost - 10.2 - Inv Valuation account - Cr
2. Material Overhead - 0.8 - Inv Valuation - Cr
3. Materal cost - 10.2 - Deferred COGS - Dr
4. Materal overhead - 0.8 - Deferred COGS - Dr

Our requirement is that when we do create accounting in sales order issue ,

Material overhead must be shown like