Bill Clinton Shouts Out Phi Beta Sigma During Howard University Commencement Speech. Former U.S. President Bill Clinton graced the campus of Howard University to deliver the commencement speech for the 2013 class. In addition to offering inspiring words to the graduates of the historically black college university, Clinton also found time to shout out his beloved fraternity Phi Beta Sigma.
These labels tell if the manufacturer recommends home laundering or drycleaning for routine care of the clothing. A recommendation for drycleaning may relate to the component parts of the garment such as interfacings and trim, rather than to the basic fiber content of the garment.
Monthly production of the factory = 150 X 10 X 26 (working days) = 39000 pieces. So, Factory overhead per piece = (Factory overhead / Production quantity). = (2,268,000.00 / 39000) = INR 58.15. First, calculate labor cost of garment from garment SAM, line efficiency and labor daily wages.Suppose labor cost per garment is INR 30.00. Calculate overhead amount using overhead ratio and add overhead amount to labor cost and direct material cost to estimate garment manufacturing cost.I am using factory overhead ratio from the above table. When you are making garment for export orders you should know correct method of costing your product.or example, suppose monthly direct labor cost and factory overheads of a small factory are INR 1,042,000.00 and INR 2268,000.00 respectively. Factory overhead ratio = 2,268,000.00 / 1,042,000.00 = 2.18. An example of the overhead factor calculation sheet is shown in the following table.