Textiles & Apparel Manufacturing worked example

Garment SAM Labor Cost at 47% line efficiency: a worked example

This worked example runs the garment sam labor cost numbers for a tougher week than the baseline: 47% line efficiency instead of the typical 65%. Estimates the sewing labor cost per garment from its standard allowed minutes and line efficiency.

The inputs for this scenario

  • Standard minutes per garment: 18 SAM (held at the documented default)
  • Sewing labor cost per minute: 0.14 $/minute (held at the documented default)
  • Line efficiency: 47 % (the input this scenario stresses; the baseline uses 65)
  • Line setup and bundle handling: 0.3 $ (held at the documented default)

Working through the calculation

  • The calculation starts from the formula this tool documents: Note: efficiency below 100% raises real cost; effective cost = SAM x rate / (efficiency/100).
  • Total garment sam labor cost works out to 1.48 $ at these inputs, and this is the headline figure for the scenario.
  • Garment sam labor cost per unit works out to 0.08 $ / piece at these inputs.
  • Variable garment sam labor cost works out to 1.18 $ at these inputs.
  • Fixed garment sam labor cost adder works out to 0.3 $ at these inputs.

How this compares with the baseline

  • Against the tool's baseline example, where line efficiency sits at 65% and the headline result is 1.94 $, this scenario comes in 23.41% below the baseline at 1.48 $.
  • Use it when costing a new style, comparing sewing lines, or validating a CMT quote against your standard minute value. A result at this level usually justifies acting on the stressed input before touching anything else, because every other figure in the table is downstream of it.

Results at a glance

  • Total garment sam labor cost: 1.48 $ (headline result)
  • Garment sam labor cost per unit: 0.08 $ / piece
  • Variable garment sam labor cost: 1.18 $
  • Fixed garment sam labor cost adder: 0.3 $

Run it with your numbers

  • To rerun this with your own numbers, open the live Garment SAM Labor Cost calculator, set line efficiency to your actual value, and adjust the remaining inputs to match your operation.

Last reviewed 2026-05-12.