Organization name (--- Limited)

Organization address
Organization contact number/email
Date: 05 April, 2010
CM (Cost of Making) Calculation
Buyer: Mighty Mac
Vendor: Texgarden
Item: Fishing Trousers
Order Qty: 10752 pcs (Qty should be in pcs) Dollar Conversation Rate (US$1.00) = Tk.70.00
Fabrics: 65% Polyester 35% Cotton Plain weav 180gsm with W/R coating
Color: Camo Print
Order cfm Dt: 15-Feb-10
Shipp Date: 15-May-10

Total Number of Machine in Factory (Plain, Over-lock, Flatlock,

Smoking, Button Hole, Button Att, Bar Tack, snap button, eyelet hole 245 Machine (Change according to your requirements)
etc)
Working Days 26 Days (Change according to your requirements)

SL DESCRIPTION Amount in Tk Amount in $ REMARKS

1 Consultant Fees Tk.0.00 $0.00
2 Lawyer Fees Tk.15,000.00 $214.29

2 Head Office Rent Tk.35,000.00 $500.00

3 Head Office Utility bill Tk.15,000.00 $214.29

4 Factory/Land Rent Tk.235,000.00 $3,357.14

5 Store Rent (If Applicable) + Utility bill
6 Factory Electricity Bill Tk.55,000.00 $785.71
7 Factory Genarator Expenditure Tk.45,000.00 $642.86
8 Factory Gas Bill Tk.35,000.00 $500.00
9 Factory Water bill Tk.29,000.00 $414.29

Top Management Salary (MD, Chairman, Director, GM,

10 Tk.250,000.00 $3,571.43
FM etc)

11 Top Management House rent + Car + Entertaintment Tk.115,000.00 $1,642.86

12 Staff House rent + car + Entertainment Tk.15,000.00 $214.29

13 Merchandising Department Salary Tk.75,000.00 $1,071.43

14 Commercial Department Salary Tk.45,000.00 $642.86
15 HR/Admin/Compliance Department Salary Tk.115,000.00 $1,642.86
16 Marketing Department Salary Tk.65,000.00 $928.57

17 PM+APM+Floor Incharge+Other production staff Salary Tk.85,000.00 $1,214.29

18 QC Department Salary Tk.45,000.00 $642.86
19 Store Salary Tk.35,000.00 $500.00
20 Sample Section Salary Tk.45,000.00 $642.86
21 Cutting Section Salary Tk.115,000.00 $1,642.86
22 Sewing Section Salary Tk.450,000.00 $6,428.57
23 Finishing Section Salary Tk.138,000.00 $1,971.43
24 Security Section + Labour Tk.48,000.00 $685.71

25 Tarinee Staff/Worker Salary Tk.18,000.00 $257.14

26 Staff + Worker Car + Entertaintment (If Applicable) Tk.25,000.00 $357.14

27 L/C Handling Charge Tk.5,000.00 $71.43

28 Possible Bank interest on BTB L/C $0.00
29 CnF Charge to release the BTB L/C goods (If applicable) Tk.8,000.00 $114.29

30 Buyer's Entertaintment Tk.15,000.00 $214.29

31 Staff Entertaintment Tk.20,000.00 $285.71
32 Others Tk.35,000.00 $500.00

Total Tk.2,231,000.00 $31,871.43

33 Depreciation 5% Tk.111,550.00 $1,593.57
Total Cost including Depreciation Tk.2,342,550.00 $33,465.00
Cost per machine per month Tk.9,561.43 $136.59
Cost per machine per day (26 days) Tk.367.75 $5.25

Possible Required machine for lay out 59 Tk.21,697.09 $309.96

Possible Average output 450
Possible required days to complete this order 23.89 $7,405.94
Highest possible CM per pc $0.69
Highest possible CM per Dz $8.27
Extra Charges $0.50
Profit Target per Dz from CM $4.00
Final CM (Cost of Making) for this style $12.77

NB: Please add extra charges according to below requirements:

1. Add 5% for snap button
2. Add 2% for Groomet/Eyelet
3. Add 2-3% for more then 15 bar tack
4. Add $0.50 for small print and $1 - 2 for large/full body print.
5. Add $1.00 for garments wash and $2 - 3 as per requirements
6. Add $3-5.00 for very small quantity order