Display Dept. amount in Std cost estimate cost component view

Dears,

During implementation of Repetitive manufacturing, my customer Requirement is to have 4 activity types:

1- Utilities : (Elect-water-GAS ... Etc)

2- Labor : (salary - bonus ..Etc)

3- Depreciation : (Depreciation exp)

4- other : like (maintenance .. Etc)

he wants that so he can know this classification of the above costs liek depreciation per material in the standard cost estimate so my question is:

Is it applicable to display the above requirement and using only 2 activity types

Labour and machine

and use the cost component structure to display the above req ?

as an example:

in CK11N : if i switch to cost component view to display the depreciation amount and Etc

Thanks and best Regards,

Ahmed Samir