If I go into a store and buy a part, they don't say, well let me call the factory, and they'll get a list of all the things that were done to create this particular part, and a price for each. The store comes back with a list: Raw materials: $ Packing materials: $ Surcharge for production delay caused by spill: $ Resurfacing of part because of material defect: $
If a manufacturer tried that, they would be out of business immediately. Yet that's exactly what hospitals do, even down to a charge for the 2 cents worth of aspirin.
In normal businesses, they charge a price for the product that covers the details, the mistakes, the extras required to delivery the product. The mistakes, etc are averaged out over all of the items produced, along with the cost of the misc supplies, equipment, etc.