Landed Cost in Transfer Orders

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We have a case where our customer buys from their MFG entity overseas. We are using Transfer Order SFO flow. Since LCM is not supported in TO (as per note Landed Cost Functionality On Transfer Orders (Doc ID 2627832.1), we are trying to see if Overhead absorption rules will work. there are  two components to Landed cost - Fixed charges (such as customs duty) and variable (such as transportation). Though it is possible to create a rule for the fixed percentage, how to handle the variable part. In one receipt freight may be 100 and next it may be 750.