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 scientific method for estimating CM (Cut and make) cost of a garment involves following steps. Formula: #1. Labor cost per minute = (Monthly salary of an operators/Total minutes available in the month) at 100% efficiency.But no line can perform at 100% efficiency, so labor cost per minute increases when line efficiency goes down. So correct way to calculate labor cost per minute is. #2.o, Total estimated CM cost of the garment = (12.00+1.60) = 13.60 INR. Following above formula easily one can estimate garment CM cost and use it for the product costing. Line output varies depending on the line efficiency.