Overhead calculation of Utilities? Process in Pharma industry.

Hello everyone,

I am beginner , currently doing internship in pharma industry at controlling module. Our department got a task to do a pre costing of a product. We can find the cost of material through BOM, but i don't know how to precisely allocate cost of utilities in making that product .like Gas bill ,electricity bill, steam (to run some of the machine) , compressed air and water( to make steam). Although i know the theoretical aspect of the process but i don't know how to practically apply it and is there any way SAP Controlling module can help me gathering the data and doing this activity?

Thank you.