In Apparel and Fashion industry, CM means Cost of Manufacture. In the garment manufacturing industry, CM means Manufacturing Cost of one dozen or 12 pcs garments. To calculate the CM of 12 pcs knit garments we must follow the below criterion-
monthly expenditure of the industry total no. of running machine machine qty to execute the layout of the specific order, productivity per shift dollar exchange rate Let, Monthly Industry Expenditure is BDT 80,00,000 Working days of the 30 days = 26 days Daily Factory Expenditure = BDT 307692.