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The way to handle this would be with separate inventory IDs. This would also allow you to us a Kit or BOM for each, as the costs will vary by size. If all packaging is for POS sales then you will want a UPC\EAN-13\EAN-8 number for each. However if you are using master packs mostly for supply chain movements you can use ITF-14\UCC-14\EAN-14\GTIN-14 Barcodes. These allow for master pack and sub pack identifications. The base of each is the UPC for the POS systems. But it allows for multiple pack levels.
InvtID Desc UOM BarCode
Item01 Pepsi, 24-12oz CS24 012000000133 (UPC)
Item02 Pepsi, 60-CS24 PL60 10012000000133 (GTIN-14)
Item03 Pepsi, 22-PL60 TR48 50012000000133 (GTIN-14)
So in Kit\BOM:
Item00 would have 1 can, 1 lid, 12oz Pepsi UPC (012000000171) (1 can)
Item01 would have 24 Item00, 1 Carton with UPC 012000000133 (1 case)
Item02 would have 60 Item01,1 pallet, 50ft shrink wrap, 2 labels GTIN-14 10012000000133 (1 Pallet)
Item03 would have 22 Item02, 1 packing slip with GTIN-14 50012000000133 (1 Truck load)
Bottom line is that each POS sell able unit needs its own InvtID and UPC. Units for Supply Chain can use other coding structures. This keeps the number of registered UPC codes down and allows the supply chain to scan 1 code to identify the quantity of sell able units in the container of like items.