Hi,
Customer needs to analyses material, labour and OH cost in project connected shop order separately in the project monitoring. So, I followed below steps in 25R1 environment.
Create the posting cost group as Labour, Material and OH and connected to respective cost bucket
Connect 3 WIP GL accounts for M40 posting using control type posting cost group
Then create the shop order connecting to project and release the shop order. Then it appears cost breakup correctly in Project monitoring page
Screen Preview 1 - Shop Order is in Planned Status

Screen Preview 2 - Shop Order is in Released Status

However, once I close the shop order all cost shown under one cost element
Screen Preview 3 - Shop Order is in Closed Status

Is there any additional setup that we need to do or is this the normal system behaviour?
Appreciate if anyone can give insight on this
Best Regards
Narmada