Costing of garments:

Costing of garments depends on the destination of the goods to be reached. There are three
types of prices depending on the destination. They are
FOB Free on board.
C & F Cost & Freight.
CIF Cost insurance & Freight.
While fixing the FOB price the following points are noted carefully.
a) Cost of the fabric (In dozen garments) in case of knit or woven.
b) Cost of yarn (In dozen garments) in case of sweater.
c) Cost of accessories. (In dozen garments)
d) Cost of manufacturing [CM]. (In dozen garments)
e) Cost of transportation from factory to nearest seaport or airport.
f) Clearing & forwarding cost.
g) Overhead cost.
h) Commission/ profit.

Item: Mens long sleeve woven shirt.
Description: Oxford stand up collar, long sleeve, button sewn, one chest pocket, front
Pocket & box pleat, a centre back yoke with loop, 100% cotton.

58. Wastage is 5%.

Total
cartons
color Size
39 40 41 42 43 44 45
1 2 3 2 2 1 1
25 White 25 50 75 50 50 25 25 325
35 yellow 35 70 105 70 70 35 35 420
45 blue 45 90 135 90 90 45 45 450
50 black 50 100 150 100 100 50 50 600
Size Half
cheats
56 cm 58 cm 60 cm 62 cm 64 cm 66 cm 68 cm
Body
length
79 81 81 83 84 85 85
Sleeve
length
63 64 64 66 67 68 69
Woven fabric consumption formula =
{


( )}

+ Wastage%.
When measurement in cm.

Solution:
Body length = 81 cm + 6 cm (stitching allowance)
= 87 cm.

Sleeve length = 64 cm + 6 cm = 70 cm.
chest = 60 cm.
Width = 58 1 = 57 inch. [Width always takes less 1 inch]

Computation per piece =
* ( )+

5%.

= 2.761 yds.

Per dozen = 12 2.76 = 33.13 yards.
Fabric price = $ 1.6 per yards.
Fabric price per dozen = (1.6 33.13) = $ 53
Per dozen CM cost = $ 5.5
Per dozen accessories cost = $ 5.5
Per dozen RMG cost = $ 2.5
Per dozen overhead cost = $ 1.8
Per dozen RMG cost FOB to port = $ 4.8



Total cost per dozen = (Fabric price + CM cost +accessories cost +RMG cost + overhead cost
+ RMG cost FOB to port)
Total cost per dozen = $ (53 + 5.5 + 5.5 + 2.5 + 1.8 + 4.8) = $ 73.1









1 inch = 2.54 cm.
1 sq inch = 6.45 cm.
Costing for knitted T-Shirt:

Description S M L XL XXL XXXL
Half chest 54 56 58 60 62 64
Body
length
72 74 76 78 80 82
Sleeve
length
21 22 23 24 25 26


Fabric consumption per piece =
{


( )}
()



Body length = 74 + 6 = 80 cm.
Sleeve length = 22 + 7 = 29 cm.
chest = 56 cm. GSM = 180.


Fabric consumption per piece =
* ( )+
()
5%.

= 0.233 Kg.

Per dozen = 12 0.233 = 2.81 Kg.
Fabric price = $ 1.6 per Kg.
Fabric price per dozen = (1.6 2.81) = $ 4.5
Per dozen CM cost = $ 5.5
Per dozen accessories cost = $ 5.5
Per dozen RMG cost = $ 2.5
Per dozen overhead cost = $ 1.8
Per dozen RMG cost FOB to port = $ 4.8

Total cost per dozen = (Fabric price + CM cost +accessories cost +RMG cost + overhead cost
+ RMG cost FOB to port)
Total cost per dozen = $ (4.5 + 5.5 + 5.5 + 2.5 + 1.8 + 4.8) = $ 24.6




Consumption calculation for woven basic pant:

Formula:
(

) (

)

yards.

A = half waist =28 cm.
B = Front rise = 14 cm.
C = thigh = 18 cm.
D = in seam length =72 cm.

Consumption =
( ) ( )

yards/piece.













Machine wise sewing thread consumption per inch:
I. Plain M/c 1 needle = 2.5
II. Plain M/c 2 needle = 5
III. Overlook M/c 3 thread = 13.25
IV. Overlook M/c 4 thread = 16.75
V. Overlook M/c 5 thread = 18.75
VI. Flat look M/c 3 thread = 16.75
VII. Flat look M/c 5 thread = 22.25
VIII. Bar take stitching = 7 generally per operation.
IX. Button hole stitching = 7 generally per hole.
X. Button attaching (2 hole) = 3 per button.
XI. Feed of arm = 7 for one needle.
XII. Kansi stitching = 7 for one needle.
XIII. Back tape stitching = 7 for one needle.