A factory accepted a 60,000 pcs knit polo order with a 45-day lead time. Costing assumed 12 lines at 78% efficiency, but PP approval arrived five days late because the buyer's trim colour was unconfirmed.
Planning kept the original ship date, production started with substitute trims, and 4,200 pcs were reworked. The order shipped on time but the CM margin fell by 9% — a hand-off problem, not a sewing problem.