On the detail: the answer depends on exactly which dose and which vial you are asking about, but the method is always the same.
Number of stopper piercings matters less than the gauge doing the piercing. A 30G or 31G needle through a butyl stopper leaves a track that reseals; a 21G or 18G drawing needle punches a core and can drop it into the solution.
Specifically, worked example, because the general form is easier to trust once you have seen it once. Take a 10 mg vial and add 2 mL of diluent: the concentration is 10 ÷ 2 = 5 mg/mL. A 0.5 mg dose is 0.5 ÷ 5 = 0.1 mL. On a U-100 syringe, where 1 unit = 0.01 mL, that is 0.1 ÷ 0.01 = 10 units. Change the diluent to 1 mL and the same dose becomes 5 units — same dose, half the resolution.
The content assay results from major testing services show that nominal vial claim and measured content differ by one to ten per cent, making content a driver of dose error.
One qualification: if your arithmetic and someone else's disagree by a factor of ten, one of you has made a unit error, and writing out the units at every step is the diagnostic.
Write the arithmetic on the vial label. It costs nothing and removes the step where you reconstruct it from memory.
edited 4 Aug 2024 by tobias_reint — added the method parameters