Please sea below Details Explain:
If 1 Operator works 8 hours, that means
= 60 x 8
= 480 Minutes
than 26 working days he / she work
480 x26
=12480 Minutes
if the factory have total manpower is 3000 then
=3000 x 12480
=37440000 Minutes
If total salary pay this factory is
30000000
then
= 30000000/37440000
= 0.80
Ans. CPM/SMV = 0.80
Calculate the CM (cost Of Making ) of a garment
Example :
If an items produce 1600 pcs / day using 25 machines than what would be the Cm Cost ??
Solution :
CM Cost = Overhead Machine cost X Require Machine / Produce Quntity
=(1800x25/1600)
=45000/ 1600
=28.13 rs. ( per Pcs)
= 28.13/78 ( 1 dollar = 78 Rs. )
= 0.36 ( dollar / pcs )
Ans. 28.13 Rs. or 0.36 Dollar per pcs
Calculate the EPM ( Earn per minute ) of a garment
EPM = Produce Qty. x CM/ Working Minute
= 1000x 0.924/ ( Manpower x Working Hour x 60 )
= 1000 x 0.924/(60x10x60 )
= 1000 x0.924/ 36000
= 0.025666
= 0.025666 is CPM
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