Cost of Making (CM) Calculator — Garment CM Cost per Piece & Dozen
Determining the accurate Cost of Making (CM) ensures that factory labor, machine depreciation, building rent, and line overheads are fully recovered in FOB pricing.
What is Cost of Making (CM)?
Determining the accurate Cost of Making (CM) ensures that factory labor, machine depreciation, building rent, and line overheads are fully recovered in FOB pricing.
Formula
CM per Piece ($) = Daily Sewing Line Running Cost ($) / Daily Target Production Output (Pieces) CM per Dozen = CM per Piece × 12
How to Calculate
Sum total daily line labor costs and factory overhead allocation, then divide by expected daily piece output from the line.
Example
Daily Line Running Cost = $450, Target Production = 600 pcs/day → CM per Piece = 450 / 600 = $0.75 / pc ($9.00 / dz).
Frequently Asked Questions
Direct sewing labor wages, helper salaries, supervisor pay, line mechanic wages, electricity/power, machine depreciation, building rent, and factory admin overhead.