Hi,
You can do it in two ways,
One like that extra 3 gms , can be mapped under 'FOC' - Free of cost goods - check with SD & FI team.
Next is, in material master itself u can define scrap 3% , means consequent planning will consider 3% extra.(Discuss with FI team to capture scrap in diff.GL.)
Revert if useful.
Regards,
Milind
