Problem in direct costs distribution

Hello everyone,
We have 23 specific direct costs (LineItems), and we want that the whole cost of each one goes to a different parent activity. Once the parent has received the cost, we want to distribute it equally between all is children. 
The problem is that when we are creating a resource driver, the resource driver split cannot see LineItem dimension, so we cannot find those costs.
We have thought three possible solutions:
a) Create 23 Cost Centers (one cost center for each LineItem). With this solution the resource driver split could distribute the cost of each LineItem into the corresponding activity.
b) Create 23 resource drivers, where each driver distributes only a LineItem into the activity.
c) Create 23 "dummy" activities, and make the reassigments.
We think option 1 is the most efficient. What do you think? Or does exist another solution for that problem?
Please see the attached document.
Thanks in advance
best regards
Sergi

You'd probably be better heading over to the iPhone developer forums.
Cheers.
N.

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