CM (Cut & Make) is the labor cost to cut and sew the garment. Sometimes called CMT (Cut, Make, Trim).

Industrial Engineering (RMG)

Garment Cost Calculator – CMT Costing

Calculate garment manufacturing cost including CM, trims, and overhead.

Fabric Cost/pc ($)

৳

Trims Cost/pc ($)

৳

CM Cost/pc ($)

৳

Overhead (%)

Direct Cost৳0.00

Overhead৳0.00

Total Cost/pc৳0.00

Garment Cost Formula

Total = (Fabric + Trims + CM) × (1 + Overhead%)

Fabric: ৳409.50, Trims: ৳93.60, CM: ৳175.50, OH: 10%

Direct=৳678.60, Total= ৳746.46/pc

What is CM cost?

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