Maker - Alchemy Skill FAQ and Walkthrough

Sorry, misunderstood what you were asking.
I've seen no documentation on the "breakdown" process - I wouldn't expect it to give you more than 1/2 what it would've taken to make it though.

Broken down weapons give a lot - 7-10 Monster Crystals. Overalls give 4 or 5, and most of the other equips only give 2 or 3. It seems that the stats (below/above average) have some effect on how many Crystals you get out of it. Still, it may be useful to save below average 100+ Equips you may find to break them down when Maker comes out. For me, breaking down equips was always the main way of obtaining crystals.