Custom tooling — a lathe profile, a casting die for furniture, a die-cut box construction — has a fixed cost that does not care about your order size. Spread across a hundred pieces it dominates the unit price; spread across five thousand it disappears. The honest way to present it is separately, so you can see exactly where your volume crosses the line.
For most first ranges we would recommend using existing profiles and an existing box construction, and spending the tooling budget on the one component that actually differentiates the range — usually cast furniture carrying the brand mark. That gives a distinctive object at a fraction of the tooling spend, and it leaves the option to develop more once the range has proven itself.
Where tooling is committed, it is reserved to your programme and held rather than returned to general stock. We will put that in writing, because it is the commitment most easily broken quietly and the one most worth having on paper.