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An apparel manufacturing plant has estimated the variable cost to be $21 per unit. Fixed costs are $1M per year. Forty percent of its business is with one preferred customer and the customer is charged at cost. The remaining 60% of the business is with several different customers and they are charged at $40 per unit.Find: a) The breakeven volume for this job shop.orty percent of its business is with one preferred customer and the customer is charged at cost. The remaining 60% of the business is with several different customers and they are charged at $40 per unit. Find: a) The breakeven volume for this job shop.
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.