How Can I Best Assign Costs To Reusable Industrial Remains?

I work at a metal construction company and we make made-to-order elements for each client. Currently the entire cost value of the material is assigned to the client, but that is not a fair representation of the true cost of the project, because for many of the pieces of material, there are residuals and reusables. The reusables can and are (as the name states) reused in other projects. Should I discount the value of the reusables, and if so, by what percentage? Does anyone have experience in this field?

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