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Pieces across the width is a whole number. A cut width one centimetre over half the fabric costs the same roll as a piece twice the size.
— m
Running metres of the roll consumed by one finished piece
—% cut into pieces —% selvedge strip
One piece type at a time. A set is the sum of its parts and each part has its own cut width, so a flat sheet, a fitted sheet and a pair of pillowcases are four runs of this sheet rather than one. Where no whole piece fits across the usable width, the cut width itself is the consumption and the strip wasted is zero — that is a roll too narrow for the specification rather than an efficient cut.
Bed Linen Cut Plan & Fabric Consumption Calculator — free, with the formula and a worked example, at Textile School.