We have raw inventory let's say steel. We need to have it cut, machined or tested. All of these are separate processes and are performed by different subcontractors. We want to be able to capitalize the cost of the cutting, machining and testing. The item can be sold as raw, cut, machined or tested. We have a total subcontractors of 40 and growing. We do not have the Assemblies and Work Orders feature. What is the best practice for this? Should we create separate items for these? How can we capitalize the cost?