Free tools/Costing
Cost per Minute (SAM) Calculator
Calculate a sewing line's cost per minute (CPM) from daily line cost, operators, working minutes and efficiency. Formula, worked example and how CPM feeds CM costing.
Cost per earned minute
0.0463USD
Earned minutes per day
8,640min
The formula
Cost per minute = daily line cost / (operators x working minutes x efficiency).
Worked example
Daily line cost: 400 USD, Operators: 30, Working minutes per day: 480 min, Line efficiency: 60 %. Result: Cost per earned minute = 0.0463 USD; Earned minutes per day = 8,640 min.
CM per piece at USD 0.0463 per minute
| SMV (min) | CM per piece (USD) | CM per dozen (USD) |
|---|---|---|
| 5 | 0.231 | 2.78 |
| 10 | 0.463 | 5.56 |
| 15 | 0.694 | 8.33 |
| 20 | 0.926 | 11.11 |
| 30 | 1.389 | 16.67 |
CM per piece and per dozen for common garment SMVs at the worked example cost per minute (USD 400 a day, 30 operators, 480 minutes, 60% efficiency), computed as SMV x cost per minute.
Assumptions
- Earned (standard) minutes, so inefficiency raises the cost per minute.
Questions
- What is cost per minute in garments?
- The cost of one earned standard minute on a sewing line: the daily line cost divided by the minutes the line earns at its efficiency.
- How is cost per minute calculated?
- CPM = daily line cost / (operators x working minutes x efficiency). A USD 400 line with 30 operators, 480 minutes and 60% efficiency earns 8,640 minutes, so CPM is USD 0.0463.
- How is CPM used in costing?
- CM per garment = SMV x CPM. A 12-minute garment at USD 0.0463 a minute costs USD 0.56 to cut and make. The CM calculator works the same figure from an hourly operator rate.
- Why does cost per minute go up when efficiency drops?
- The daily line cost stays the same but the line earns fewer standard minutes, so each earned minute carries more cost. The same line at 80% efficiency has a CPM of USD 0.0347 instead of USD 0.0463.
Read the guide
In the platform
Intelactory costs every style on measured SMV and the efficiency your lines actually record, not a typed estimate.