if freight charges are included in the general ledger debit to materials then freight cost can be added proportionately to each materials record card. this can be done by assigning each dollar of materials cost an equal portion of the freight in other words by allocating freight cost on the basis of materials cost. for example freight of $48 on materials costing $600 would add 8% ($48/ $600) to the cost of each item. alternatively the weight of each item on the invoice might be determined and used as the basis for allocating freight cost. if an item weighs 300 pounds then $8.47 of freight cost (300/1,700) $48) would be added to its invoice cost.