How to include transportation cost in inventory when there is a movement between 2 different warehouses

In a scenario where there is movement between 2 warehouses (within the same site) how can we include the transportation cost in the inventory cost. 

We have a scenario where the customer moves a significant number of items to a different warehouse within the same site. These items are heavy and there is a considerable distance between these two warehouses, therefore they are incurring a transportation cost. In such case how can we include the transportation cost in the inventory.