Example: Distributing Unplanned Delivery Costs
Ordered:
100 pieces of material A at $20
100 pieces of material B at $10
1st goods receipt
50 pieces of material A
1st invoice
50 pieces of material A at $20 = $1000
2nd goods receipt
50 St. Material A
80 pieces of material B
2nd invoice
50 pieces of material A at $20 = $1000
50 pieces of material B at $10 = $ 500$
unplanned delivery costs = $ 100$
The delivery costs are distributed to the individual items in proportion to the entire value invoiced. The total value invoiced is the total of all the values invoiced so far and the value of the present invoice already entered into the system.
In this case, there is a distribution in the ratio of 2000:500 = 4:1. $80 of the delivery costs are, therefore, allocated to material A, and $20 to material B.

If you want to distribute the costs differently, you cannot post them as delivery costs. In this case, you must enter the costs as a subsequent debit.