The Best Waterfront Value in St. Petersburg Senior Living. 1  September 2017 Activity Calendar for The Inn. 2  September 2017 Activity Calendar for The Town Center. 3  Fall 2017 Watermark University Catalog is here! 4  Residents Brenda and Stan Uskavitch are Enjoying Carefree Living with Waterfront Views at The Fountains.
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.
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.