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.
Elements of Product Cost. Cost can be classified depending on the financial format used for reporting. For manufacturing companies, cost is usually reported based on product cost. Under this reporting format, the cost needs to be broken out into direct materials, direct labor, and overhead/indirect costs (figure 4).