UK Labour and overheads

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Hi All,
Can anyone enlighten me as to the rules around labour and overheads in stock?

Splitting it down into 3 categories of Raw material, WIP and Finished goods, can I apportion labour and overhead costs to all? (for example as a blanket figure?)
Obviously WIP and finished goods have been worked on but what about raw materials?

My argument for this is that raw materials sit in your possession, therefore they have been moved around the factory(via the goods in department) and are currently taking up space in the factory which costs rent and rates etc?

Any advice on this would be much appreciated!!

Thanks

J
 

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