Would like to hear suggestions on dealing with the scrapping and potential reviving of parent items.  
 
For example if we had 3 work orders of the same item circuit board:
-WO 1:  15 of 20 boards passed testing and put into finished production
-WO 2:  12 of 20 boards passed and put into FP
-WO 3:  18 of 20 boards passed and put into FP
 
So after putting 45 of the 60 total boards into FP, we are a bit uncertain on how to proceed with the 15 boards that we are going to attempt to revive:
 
Option A:  issue all subsequent labor and materials for the revival process to each boards respective work order, ultimately putting those failed boards into finished production or scrapping them.
 
Option B: enter the 15 failed boards into finished production under their respective work orders and close all three work orders.  Create a new work order and issue the 15 boards from stock into that work order (the work order parent item is new item # similar to the board #).   All material and labor in the revival process gets entered under the work order, with the 15 boards ultimately entered into stock under finished production if revived or finally scrapped.
 
Our inclination would be Option B, for if any reason, Option A would result in work orders hanging open for months until all revival attempts were completed.  Also just having one catch-all work order is certainly more convenient.
 
On the flip-side,  Option A would allow for much more accurate cost tracking, especially if the costs vary considerably among normal work-order builds. It appears that if considerable revival efforts were captured under the original work order, that higher cost would get understated if in effect transferred to a new work order, since it would go in at average cost.
 
So ultimately my question is three-fold:
1)Any comments/suggestions on which option might be better?
2)Would serial control resolve any cost tracking issues?
3) Am I missing any further options?
 
Thanks!
Mike