Commercial Costing
CM is SAM multiplied by the minute rate. If either is guessed, the whole quotation is a guess.
— /pc
Free on board, per garment
—% fabric —% trims + CM
Commission is charged on the invoice value, so it must be applied last. Adding it before margin understates the quotation.
Knitted Garment FOB Costing Simulator — free, with the formula and a worked example, at Textile School.