Part numbers with multiple costs

  Hi,

 We are in standard costing, client has requirement where a product manufacturing cost would be $320 understand condition, in case of repairs, the product cost would be $50. Client wants to maintain the inventory to be maintained in this fashion 

Item A cost=320  on hand=100 units

Item A cost=50 onhand=20 units (because 20 units have been repaired)

 

Total inventory value= 33000 €

 

Goods once sold should take COGS as appropriate. Apart from creating a separate organization, any ideas or any costing method apart from Standard costing is welcome..

 

Thanks,

Anush N