Simone, I will offer a different perspective.
In my humble opinion, your question is the wrong one. It is more likely: how many experimental units (or measures of the EU's) must be made to have a study (experiment) that represents (now and in the future) or exposes the phenomena of interest? The response variable of % scrap is a poor response variable. There are too many failure mechanisms that are confounded in such a response. It does not offer enough discrimination to be very effective for running experiments (particularly at the level % you are discussing). So why are the "units" being scrapped? Is it due to some diimensional, physical or cosmetic attribute? For example; If "out-of-spec", use the actual measurements. If cosmetic, use an ordinal scale. You may need to "create" a meausrement (or more than 1) to adequatly describe the phenomena. Some other questions: Is the scrap consistently being produced (or does it vary over time)? Do you have any idea what measurement system error is? Is the process sequential? If so, do you have hypotheses about where in the process the "scrap" is being generated? How much of the scrap is due to factors you can contriol and how much may be due to noise (factors you do not control). If noise is the issue, you will need to have strategies to handle the noise in the experiment situation (e.g., RCBD, BIB, split-plots, repeats, etc.). You will need to design experiments to create a process robust to the noise.
"All models are wrong, some are useful" G.E.P. Box