Exclude few items from Markup

We have implemented solution for Internal requisition transfer order (IRTO) where the item is moved from one org to other there is a markup percentage added.

Eg: Item A cost is 10$ and markup percentage is 20%. Transfer Price = 10$ + 20% * 10$ = $12

ORG-A creates an IRTO to the destination ORG-B (destination type = Expense) , then Transfer price including markup is $12.

We have implemented orchestration setups like transfer pricing rules, Documentation and accounting rules, flows, qualifiers etc.

Now, the new requirement is to exclude a few items from markup and instead sell them at the cost price with out adding the markup.

Could anyone throw some light on how to achieve this requirement.