freight-in. freight-in is clearly a cost of materials but practical difficulties can arise in accounting for it. suppose a vendor's invoice for $600 shows 25 items weighing 1,700 pounds shipped in five crates with a freight bill for $48. the delivered cost is $648. but how much of the freight is attributable to each of the invoice items and what unit price should go on the materials record card? when the purchased units are few and have large unit costs each item's actual amount of freight may be determinable from rates quoted by the carrier otherwise some expedient procedure is necessary.