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Change in quantity without impact on cost

I have a 100ml of an intermediate product that I receipt at a cost $100. The intermediate is then processed and only 80ml is left. How can I keep the cost of that 80ml at $100. Even though the quantity has decreased the value/ cost remains the same. I can therefore no write off a variance as this would reduce the cost.

Is there a way to reduce the quantity without it having an affect on the costing?

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