Sub contracting - Subsequent Adjustment

Hi Experts

Sub contracting - Subsequent Adjustment

I have sub contract Whom I sent the material A - 100 Kg to get the Finsished product B - 100 Nos

He has delivered the material

MIGO done

Senario 1 He has utilised the only 95 kg to make 100 nos

2. He has utilised 105 kg to make 100 nos

How do u do in subsequent adjustment? Of he has consumed more quantity how to return him?

Thanks

Tanvi