cost allocation process

hello everyone, 

i anticipation each are bully , 

i request 1 clarification from your side, Cost Driver for Segregating outgo Division Wise i.e (based connected accumulation ltrs ) ,Cost Driver for Segregating outgo Distribution Wise(Gross income of organisation transmission ).

VC-Product Sample Testing, VC-Marine Cargo Insurance charges, VC-Loading & Unloading Charges these are the gl accounts created nether superior outgo elements. 

my question is however one tin delegate the supra outgo based connected accumulation ltrs to the gross income of distribution 

please springiness maine the process based on  accusation astir the supra question 

thanx successful advance