Costing guide
Estimating Sheet Material Cost and Scrap from a Nesting Layout
A nesting layout tells you how many sheets to buy. Turning that into a price, and deciding which sheet size is cheaper, needs a few more steps. This guide explains the cost and scrap figures MOACUT reports, the calculations you can add yourself, and why fewer sheets do not always mean less money.
Last updated: October 22, 2026What MOACUT reports
After a calculation, the summary shows five values. Two of them are about money and waste:
| Summary field | Meaning |
|---|---|
| Sheets Required | Number of sheets the layout uses. |
| Total Used Area | Sum of the finished part areas, in square metres. |
| Sheet Utilization | Used area as a percentage of the full area of all required sheets. |
| Material Scrap Ratio | The remaining percentage: everything on those sheets that is not a finished part. |
| Est. Material Cost | Sheets Required multiplied by the Sheet Cost you entered. |
The Sheet Cost field is a price per whole sheet. The calculator starts with 45 as an example value; replace it with your supplier's price before reading the cost. The currency symbol follows the interface language and does not convert prices.
The formulas behind the figures
Sheet Utilization = Used Area ÷ (Sheets Required × Sheet Width × Sheet Height)
Material Scrap Ratio = 100% − Sheet Utilization
Two consequences are worth keeping in mind:
- The cost changes only in whole-sheet steps. A layout that improves utilization from 60% to 70% without saving a sheet does not change the estimated cost.
- Scrap includes everything that is not a part: kerf, edge margin, the gaps between parts, and the unused area of a partly filled last sheet. Some of that may be a reusable offcut rather than true waste.
From the same numbers you can derive two more figures that are useful in a quote:
Cost attributed to scrap = Est. Material Cost × Material Scrap Ratio
Worked comparison: two sheet sizes
Constant inputs → kerf 3 mm; edge margin 10 mm; rotation ON.
Compared input → sheet 1220 × 2440 mm and sheet 1500 × 3000 mm.
The parts cover 5,250,000 mm² (5.250 m²). By area alone, two sheets would be the minimum for either size.
| Sheet | Required sheets | Parts per sheet | Material bought | Utilization / scrap |
|---|---|---|---|---|
| 1220 × 2440 mm | 3 | 8 + 11 + 1 | 8.930 m² | 58.8% / 41.2% |
| 1500 × 3000 mm | 2 | 13 + 7 | 9.000 m² | 58.3% / 41.7% |
Drawn from the same placement order the calculator uses: original orientation, rotated 90°, dashed line: 10 mm edge margin. Percentages are per-sheet utilization.
The larger sheet saves one sheet, but it buys slightly more material: 9.000 m² against 8.930 m². Utilization is almost the same. Whether the larger size is cheaper therefore depends entirely on its price. These results were produced by entering the inputs above in the MOACUT calculator.
Break-even price for the larger sheet
Suppose the 1220 × 2440 mm sheet costs 45 in your currency. Three sheets cost 135. The two larger sheets cost less only if each is priced below half of that:
| Price of one 1500 × 3000 mm sheet | Cost for 2 sheets | Compared with 135 for three 1220 × 2440 mm sheets |
|---|---|---|
| 60.00 | 120.00 | 15.00 cheaper |
| 67.50 | 135.00 | Same cost |
| 68.03 | 136.06 | 1.06 more expensive |
The last row is the price you would get if the larger sheet cost exactly the same per square metre as the smaller one (45 ÷ 2.9768 m² × 4.5 m²). At equal price per area, the option with fewer sheets is slightly more expensive here, because it buys more total area. Comparing sheet counts alone would have pointed the other way.
To make the same comparison for your own job, run the cut list on each available size, enter each supplier price as the Sheet Cost, and compare the Est. Material Cost values directly.
The last sheet and reusable offcuts
In the 1220 × 2440 mm layout, the third sheet holds one 560 × 300 mm part and is only 5.6% used. That one sheet adds 45 to the estimate. There are three practical ways to look at it:
- Use an offcut instead. If a stored offcut of at least about 580 × 320 mm (one part plus edge allowance) is available, the job may need only two new sheets. Run the part on the offcut's size to check.
- Keep the rest as stock. The unused part of sheet 3 is a large, regular offcut. If it will realistically be used on a later job, part of its cost can be carried forward rather than charged to this one.
- Adjust the cut list. Sometimes a small change in part size or quantity removes the last sheet entirely. Only make such changes if the design allows them.
MOACUT's scrap ratio counts the whole unused area of the last sheet as scrap. Whether it is waste or inventory is a business decision.
Building a material quote from the layout
- Enter the measured sheet size, kerf, edge margin, and rotation setting for the material.
- Enter the supplier's price per sheet in the Sheet Cost field.
- Calculate and note Sheets Required and Est. Material Cost.
- Repeat for each available sheet size or supplier and keep the lowest total that fits your machine and handling limits.
- Add the costs MOACUT does not include, listed below.
- If parts carry different prices to a client, divide the material cost by part or by area as your pricing policy requires.
What the estimate leaves out
The estimate is material only: sheets × price per sheet. It does not include delivery, taxes, cutting or machine time, labour, edge banding, finishing, hardware, waste disposal, or a spare sheet for defects and mistakes. It also uses a single price for every sheet in the job and does not value offcuts. Add these items separately when preparing a quote.