Accrue freight at the time of receipt in OPM R12.1.1

Dear ALL:

How to accrue freight at the time of receipt in OPM R12.1.1. The freight is not part of the purchase order. The purchase order includes only the material. But the freight should be accrued at the time of receipt.

Freight is set up as the cost component class in OPM financials and it is part of the Item Cost. Cost factors are set up and they are associated with cost component classes.

Without using the Landed cost management how to achieve the functionality. Acquisition costs is no more in R12.

How to achieve this in Standard and Actual Costing Orgs..