Geometrically, a diagonalizable matrix is an inhomogeneous dilation (or anisotropic scaling) â it scales the space, as does a homogeneous dilation, but by a different factor in each direction, determined by the scale factors on each axis (diagonal entries).
1 Cost Sheet: A cost sheet is included in the tech pack. A cost sheet is detailed and contains the prices of every component of the garment, including labor and markups.  CMT: CMT stands for cut, make and trim. The factories that provide CMT services provide the complete service of producing a garment.
The Direct Materials Usage Variance is: [the standard quantity of material that should have been used to make the good output minus the actual quantity of material used] X the standard cost per yard. In our example, DenimWorks should have used 278 yards of material to make 100 large aprons and 60 small aprons.For the purposes of calculating the direct materials usage variance, it does not concern us whether DenimWorks had a goal to produce 100 aprons, 200, aprons, or 250 aprons.). Standard costs are sometimes referred to as the should be costs..