How to capture raw materials,activity & overhead cost without order

hi

my client wants to capture cost of effluent plant.

i do not want to create a seprate production order.

in etp plant

waste water enters . it goes to some processing and come out as purified water.

some raw materials are used like alum,DAP,........

Some activities are done so there is processing cost,power cost,labor cost...

how can i capture all raw materials cost,processing cost,labor cost,power cost

is it possible without creating production order