How can manage Insurance absorption in imports

Summary:

In our scenario under the process of import of cars, our legal entity pays insurance but one time to year but needs to add the specific portion of insurance for the specific import.

Example

They pay $1 million by year one time of insurance and pay one time this amount

They import cars during the year, establish a percentage of the total insurance, and add to the cost of the car. like a landed cost

How can to accomplish this requirement if not using landed cost in receiving accounting?

Can use overhead absorption in costing?

I appreciate the suggestion and best practice.