Divide by tasks that passed
Say setup A costs €0.40 per attempt and passes 8 of 10 tasks. That is €4.00 for 8 passes, or €0.50 each. Setup B costs €0.25 per attempt but passes only 4 of 10: €2.50 for 4 passes, about €0.63 each. The cheaper setup costs more per task that passed. A pass means the tests from the merged PR pass. Tokens used or lines changed never count.