CK11N - how to add costs.

Dear Experts,

In the transaction CK11N, how can i add costs to a material which i am costing?

E.g:

I want to put $300 for (labor costs due some activity) in the price of the material.

I need also the transactions that i have to go through to get it done.

If somone has any documents that could help me up with this whole concept it will be really helpful.

Thanks in advance.