Hello
There are 2 different processes needed to calibrate the extruder.
The first is the E steps. This matches the extruder gears to the filament size. This you only do once. Load filament, heat the extruder, measure and mark the filament 120mm from the extruder entrance. then do g1 e100 f100 to extrude 100mm of filament, That's input so you get a longer length out. When finished measure what's left. This should be 20mm. If not you adjust the E steps.
After that you do the filament multiplier. This is done for each different roll of filament. draw a 2-5cm cube. set it to print with 0% infill and a wall thickness of say 0.5mm. stop the print part way thru and measure the wall thickness. the multiplier is set to get the correct thickness.
The are set in my start G code and i select the correct setting when i change filament rolls.
;M221 S115.0 ;3D Fila PLA
;M221 S119 ;Nice ABS light grey *
;M221 S117.0 ;rPet black
;M221 S94.0 ;Petg neon *
;M221 S119.5 ;3D Jake PLA *
M221 S129.9 ;3D Jake PLA Glow *
;M221 S127.0 ;3D Workhorse Clear
;M221 S125.0 ;3D Printworks
;M221 S100
I just add or remove the semicolon. Obviously M221 S100 is normal and you need this set when you start printing the cube.
regards
Steve