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No . Of CMP
Planned
CMTP Charges Wages/Day Operato Cost/Min SAM Efficency Cost/Garme Total Cost
Production
rs nt
Stitching 426 350 97 0.73 23.51 75% 23 9747
Cutting 426 300 7 0.63 3 75% 3 1066
Trimming 426 250 5 0.52 5.8 75% 4 1718
Packing 426 300 5 0.63 5.4 75% 5 1919
Total CMT(Stitching+Cutting+Packing) 14449
Therefore, the per piece cost of the garment will be INR 539.00