Average Cost Org Item cost for buying new & Refurbished item

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I am looking for the best business practice to handle the following situation in an Average Cost Org.

We buy a particular part that is used in our sub assembly process and it cost $100 it is an operation Pull part and the Sub assembly has 5 steps on the routing and it is consumed on step 1.  But because of the process we have approx. 5-8% scrap.  We systematically scrap the subassembly and physically we are able to ship back the bad part to our supplier who is able to "Re-claim" the $100 part and they in turn want to sell it back to us for $50.  This entire process is slow and happens across more than