Tracking Overhead in EBS

I am looking to get guidance/documentation on overhead costs and how to transfer these from one inventory organization to another.

Example. If I have freight charges for inbound shipments to an inventory branch, and have additional charges within the 4 walls of the organizations is there a way to capture these separately and transfer the charge to another inventory organization?

Also how does Oracle capture the debits and credits in the above scenario.

Note: scenario is for shipments and not manufacturing overhead costs.

Thanks!