Yield of Laboratory Org (GMD) can it be costed ?

One of the Customer has the following requirement , can some one throw some light on feasibility ?

"They are using  Engineering items which require Laboratory Use.  The batches created from the Laboratory Use Recipe are true R&D items that are sent as samples to customers.  Some of the ingredients in the Laboratory Formula are regular ingredients that can be used in General Use Formulas.  So they need both types of Recipes to use the cost for those items.  The organization that makes the R&D items also does low volume manufacturing in that same org and  use General use recipes for that.  The low volume manufacturing is sold to customers.  The cost of the batches made as a