Refund for the unused vaccines!? Are they f&$%ing serious!? Not only did they deliver a faulty product which would already warrant a full refund, they delivered a dangerous and untested product. Apart from refunding the whole sum, they should answer for the children that have and will suffer the consequences.
And as for your ‘simple mathematics’, as you called it, I did in fact end up with different figures: If 1.000.000 vaccines had been paid for and only 830.000 children were vaccinated, that means that the requested refund of $27.8 million was for the remaining 170.000 vaccines. That means one vaccine was worth a bit less than $165. Or have I missed something? Anyway, that only makes the whole misdeed even more abhorrent.