Landed cost allocation by quantity

Hi, I'm having an issue and wanted advice

I wanted to know whether we can distribute the landed cost by the number of quantity

(scenario) : 100 unit of goods were imported and a/p was recorded for the same but there were 2 brokers involved for the shipments 50 units each

I want to know if we can distribute the quantity while adding the landed cost as 50 units for broker 1 and 50 units for broker two for the same AP.