Free tools/Costing
CM (Cost of Making) Calculator
Cost of making per garment from SMV, operator hourly cost and line efficiency.
CM per piece
0.283USD
CM per dozen
3.4USD
Cost per SAM
0.0333USD
The formula
CM = SMV / 60 x hourly rate / efficiency. The same hourly-rate method the Intelactory costing engine uses.
Worked example
Garment SMV: 8.5 min, Operator cost per hour: 1.2 USD, Line efficiency: 60 %. Result: CM per piece = 0.283 USD; CM per dozen = 3.4 USD; Cost per SAM = 0.0333 USD.
Assumptions
- Direct labor only; factory overhead is a separate FOB line.
This calculator is the single-use version of what Intelactory runs across every style.
Costing sheets, line plans, dye recipes and packing lists that compute themselves from your real orders, with the numbers connected end to end.
See the platform