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For a quarter, compare alterations revenue with: Seamstress compensation or outside invoices Payroll burden, when applicable Fitting, pinning, and administrative time Materials and supplies Rework, remakes, discounts, and write-offs The portion of overhead assigned to the sewing room Then look at effective revenue per productive hour and margin by service

Material: Leather & Suede from Italy

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But prepare to breathe a sigh of relief, because these leather numbers are all from the high street

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