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.
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.