Grouping cost elements to Activity types?

Hi friends,
We created Machine hours activity & Labor hour activity in production cost centers for charging to production orders.
We are able to see in cost center report the over/under adsorption for that cost center.
Since there are many primary cost elements making up these activity costs and since many activities are done at cost center, we are not able to find out what is Planned / Actual cost per each activity.
For the above problem, Is the any feature by which we can combine primary cost elements for that cost center under particular activity type?
Full points will be rewarded.
Thanks & Regards
Ravi

Using kah1 group all relevant cost elements

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