Include freight costs in standard cost estimates

Hi,

I have a specific requirement from user where they want to include freight costs in their standard cost estimates when a material moves accross different locations/distribution centre's.

E.g

if a material 1010 is manufactured at plant "X" - Standard Price = 3.50 /EA.

Now material 1010 is transfered from plant "X" to "Y" incurring some freight costs - Standard Price = 4.00 /EA (0.50 freight costs)

Again from plant "Y" the material is transferred to "Z" incurring freight costs - Standard Price = 5.00 /EA (1.00 freight costs)

Is the above scenario possible in SAP ?

I am aware that via PIR (Purchasing info record) by maintaining Z condition types for freights and also creating a dummy vendor this can be achieved. Other option to do this is may be using Additive costs at plant level. However this does not sounds ok for the business scenario in terms of sap best practices as the standard cost's must not be changed with every new material transfers. Can Sales order costing be helpful in this scenario ?

Thanks in advance.

Regards,

Ankita