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COST OF MAKINGTO FIND OUT THE CM COST WE MUST KNOW.Monthly total expenditure - Running cost of factory (rent, wages, electricity bill, water bill, transportation, repairing etc.).Total no of machines in the factoryNumber of machine required to complete this style (line layout of style).Estimated Production output per hour.Total working days (month).Daily working hours.COSTING EXAMPLEMonthly Cost of Running:- 25,00,000 INRTotal no of Machines :- 500No of machines required for style: - 45Estimated Production output per hour: - 55Total Working days :- 26Daily working hours :- 8= {(Monthly total cost of running / 26) / (Total Machines) X (Number of machine required for style)} / [{(estimated Production output per hr) X 8}]= [{(25,00,000 / 26) / ( 500 ) X (45)} / {(55) X 8}]= [{96153.85 / (500) X (45) } / 440]= (8653.85 / 440)= 19.67 INR Per pcs.