Setup for single freight account while prorating across item cost centers

Summary: Our team is looking for the most efficient way to accommodate multiple freight accounting scenarios to streamline accounting for freight. We have the following three criteria and are looking for feedback on ways to satisfy all requirements.

1. Our team would like to be able to prorate the freight cost to the cost centers on purchase order expense lines while utilizing a single freight account.
2. The team would also like to account for freight related to inventory items to a single GL account combination.
3. The team would also like to fully prorate freight expense if invoice lines are capital related.