Hi Sao
You have to follow total absorption process as I define below:
1.Create Individual OH CC like utility, indirect lab, etc with SCE
2. Allocate other CCs cost through Assessment cycle as per tracing factor (% or any other as per requirement) to OH CCs
3. So now you have individual OH cost to individual OH CC
4. Again allocate OH cost with SCE to prod CCs
5. In CCS define these individual OH SCE to see the cost product wise
Kamal