Product group wise profit center and common profit center

Hi,

I have a requirement from client, Product group wise profit center, which we have created, but now they are asking for plant/branch wise additional profit centers to book common/administrative costs. i am confused what is the best practice for this, should we go for:

01. product group wise profit center + place wise profit center for common cost booking.

02. product group wise profit center + 1 common profit center for common cost booking, and month end run assessment cycle to allocate common cost to product group wise profit centers.

Mention that we don't have COPA in scope.

Client want TB for head office, branch office, so they want the location wise profict center in addition of product group wise profit centers.

Please suggest how to solve this.

Thanks

RAIM