| DESCRIPTION (Labor cost) | COST | DESCRIPTION (CM cost) | COST | |
| Winding/Pc | $0.0290 | Total Labor cost/pc | $1.4085 | |
| Knitting/Pc | $0.7444 | Prod Bonus/pc (25%) | $0.3521 | |
| Linking/Pc | $0.4467 | Fixed (overhead) cost/pc (70%) | $0.9859 | |
| Trimming & Mending/Pc | $0.0750 | Total Cost/pc | $2.7465 | |
| Iron/Pc | $0.0500 | TOTAL Cost/Dzn. | $32.958 | |
| Zipper Attachment/Pc | $0.00 | Profit/Dzn. (20%) | $6.5916 | |
| Fabric Attachment/Pc | $0.00 | TOTAL CM/DZN. | $39.5496 | |
| Button Attachment/Pc | $0.00 |
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| Misc/Pc | $0.0625 | |||
| Total Labor cost/pc | $1.4085 | |||