Accepted answer
Twelve months is 52 weeks, so the budget is set by lot turnover, not by the price of an endotoxin test. Take one lot a quarter as the low case: 4 lots a year, so a test-every-lot policy is 4 assays and a test-every-third-lot policy is 2 once you round up. Take one lot a month as the high case: 12 lots, and the same two policies are 12 assays and 4. The spread between the cheapest and the dearest defensible policy is therefore about a factor of six across the same 52 weeks. Choose the policy before the first result. One chosen after a disappointing figure is a reaction to that figure, and it will not survive the second one. Then spend it where it changes a decision: over a year, one content assay on each new lot tells you more than four purity figures on the same lot, because purity and content are independent and only one of them changes your arithmetic.
The failure mode here is publishing a result that applies to the tested vial alone while implying it applies to the entire lot.
A statement that "lot 20260412 complies with specifications" is meaningless without stating which vials from the lot were tested and how many there were.
The statistical foundation here is well-established, which is why sampling plans from decades ago are still valid.
Published data on lot homogeneity from manufacturers who sample multiple vials consistently find variation below the published specifications, suggesting the sampling plans work.
If testing multiple vials, state how many you tested and why you chose those vials.