So, I've had a very difficult time with the overwhelming lack of congruent information regarding both repairing magical and physical items in any genuinely reasonable fashion. For example, repairing any magical item *always* costs half it's material cost regardless of the HP lost, which is to say, ridiculous beyond measure. Additionally, there's not a lot that's particularly transparent or explicit regarding repairing mundane items as well (not the mention the conflicting rules between the Broken condition and the Craft skill). As a result, I've whipped up a method of repair for both that fits with the existing Craft rules for both magical items and mundane items. Use them at your own discretion. I've also included two images of neatly formatted variants if someone wishes to share them with greater ease.
Magic Items: http://prntscr.com/j6pspn
Mundane Items: https://prnt.sc/j6po3h
Repairing Magic Items
DAMAGED
Repairing a magic item that is damaged, but not broken, requires material components equal to half the material cost to craft the item divided by half the number of maximum hit points the item possesses. This is the cost of repairing 1 hit point of the magic item—multiply this result by the number of hit points the item is missing to determine the total cost of repair. It takes 1 day for each 1000gp it would cost to repair a magic item. Repairing a magic item also requires the user to have the relevant construction requirements used to craft the item, as well as pass the same DC used to craft it.
(eg. a +1 longsword missing 4 hit points (max 15) would could cost 157gp 8sp 7cp per hit point to repair. It would take 1 day and a total of 631gp 4sp to return the item to maximum hit points, as well as passing a DC8 Spellcraft or Craft (Weapon) check.)
BROKEN
Repairing a magic item that is at exactly half its remaining hit points or broken, but not destroyed, requires material components equal to half the cost to create the item. It takes 1 day for each 1000gp it would cost to repair a magic item. Repairing a magic item also requires the user to have the relevant construction requirements used to craft the item, as well as pass the same DC used to craft it.
DESTROYED
Magic items that are destroyed can not be repaired or corrected through crafting alone. When a magic item is destroyed, the physical aspect of the item is rendered useless and the magic within is lost. Only make whole or other effects that can repair destroyed magic items may undo this—if the caster is high enough level.
Repairing Items or Objects
DAMAGED
Repairing an item that is damaged, but not broken, requires material components equal to one third the material cost to craft the item divided by half the number of maximum hit points the item possesses. This is the cost of repairing 1 hit point of the item—multiply this result by the number of hit points the item is missing to determine the total cost of repair. Using the same DC that was used to craft the item, you may spend as many weeks of work as necessary to fully mend the item or object. If the item is a masterwork item, you must make the DC20 Craft check necessary each week to represent your capability of working with well-made items, but it does not contribute towards your total progress each week. Failure of either check means no progress is gained that week.
(eg. a masterwork breastplate missing 5 hit points (max 30) would cost 7gp 7sp 7cp (or 77sp 7cp) per hit point to repair. It would take 38gp 8sp 5cp (or 388sp 5cp) and a DC16 Craft (Armor) check per week of work, as well as a DC20 Craft (Armor) check for the masterwork quality of the item per week of work necessary to fully mend the item.)
BROKEN
Repairing an item that is at exactly half its remaining hit points or broken, but not destroyed, requires material components equal to one third the cost to create the item. Using the same DC that was used to craft the item, you may spend as many weeks of work as necessary to fully mend the item or object. If the item is a masterwork item, you must make the DC20 Craft check necessary each week to represent your capability of working with well-made items, but it does not contribute towards your total progress each week. Failure of either check means no progress is gained that week.
DESTROYED
Items that are destroyed can not be repaired or corrected through crafting alone. When an item is destroyed, the item is rendered useless. Only make whole or other effects that can repair destroyed items may undo this.
SPECIAL
When using a set of Tools of Amazing Manufacture suited for the item and the Craft skill used, both magic and mundane items are repaired within 1 hour if the sum of the repair is less than the 2000gp progression provided each day by the tools. If it exceeds this amount, 2000gp worth of progress is made towards the repairs for that day in the 1 hour it would take using the tools.