How to make costing in OPM Process manufacturing?

Hi Experts,

I am a starter in the word of OPM process Manufacturing basically I did little bit some steps of manufacturing using the Process Engineering and Production Supervisor responsibilities. Now I am getting confused that how to make the costing of that whole process,

Example:

Formula : for making the formula how can we analyses the cost of it

Recipe: how can we analyses the cost of it

Routings: how can we analyses the cost of it

Batch: what cost is incurred in it?

Your answers will help me allot 

Thanks in advance