New product for existing product

Dear experts,

Here is one of our client's requirement.

All the Materials are been produced, sold and inventorized in CV's(Ex 1CV=100pcs).

Now the requirement is that our client is dismantling the manufactured CV's and removing some pieces from it and creating a new pack or CV containing 24 pcs and selling it and for this they are incurring some cost for manual packing.

The above activity is done for a particular season in a year as a promotional activity.

How to map this scenario in sap from CO, PP, MM point of view, request you send me the best mapped solution

Searched in forum but could not find the exact solution

Thanks & Rgds

Chinna