Garment Costing

Variable Function:
a.
b.
c.
d.
e.
f.
g.

Fabric Consumption
Fabric Cost
Accessories Cost
Print/Embroidery/Washing Charge
C.M.
Freight (C & F)
Payment mode (at sight deferred payment 60days or 90 days or 120 days, TT, Sales Contract)

Fabric Consumption:
1. Consumption (Kg/ Doz) =
(L+S.L. + Allowance-01)
100

( C + Allowance-02)
100

GSM
1000

X 2 X 12+Wastage Percentage

L (Length) = HPS (High Point Shoulder)

= CBL (Central Back length)
= BL (Body Length)
S.L
= Sleeve Length
Allowance-01: This is actually sewing allowance in length wise of a garment.
For T-Shirt, Bottom Hem
= 2.5-3 Cm
Shoulder Join= 1.5 Cm
Sleeve Hem = 2.5- 3 Cm
Sleeve Join = 1.5 cm
Sub Total
= 9 cm
In Hand
= 1 cm
Grand Total =10 cm
Per Cut and Sewn allowance = 2 cm
Note: Pocket, Half moon, double layer bottom hem, and double layer sleeve s/b calculated on
lengthwise.
2. Chest Allowance: This is sewing allowance in width wise of garment
a. Side Seam = Chest + 3cm
b. Tube Seam= Chest + 0 cm
c. Per cut and sewn allowance= 2 cm
2. Consumption (Kg/ Doz)= Length in Meter X Width In M X GSM in Kg X 2 X 12 + Wastage
Percentage
3. Neck Rib # 1x1/1x1 elastane rib circular
Neck Rib Consumption:
Height (Length) = Rib height or rib width or rib depth
Total Height= Rib Height X 2 + Allowance
Width = Neck opening or neck width x 2 + 2 cm (Round)
1

= Neck opening or neck width x 2 + 5 cm (V-shape)

Mathematical Calculation:

19cm
2 cm

C1

C
D

C
A

A=Body Length= 70 cm
B=Sleeve length=25 cm
C=1/2Chest =55 cm

B1
A1

A= Body length 1=15 cm

B=Body Length 2= 15 cm
C= Body Length 3=40 cm
D= Chest =55 cm
A1= Sleeve length1=10 cm
B1= Sleeve Length2=5 cm
C1=Sleeve length3=10 cm

Picture 01

Picture 02

Example:Pls calculate the consumption/doz on the basis of 180 GSM, S/J and
neck rib gsm 230
For picture 01:
Consumption (Kg/ Doz) =
(70+25 + 10)
100

( 55 + 3)
100

180
1000

X 2 X 12 + 5%

= 2.76 kg/ doz

For picture 02:

Consumption (Kg/ Doz For color A) =
(15+10 + 8)
100

( 55 + 3)
100

180
1000

X 2 X 12 + 5%

=.86 kg/ doz

Consumption (Kg/ Doz For color B) =
(15+5 + 4)
100

( 55 + 3)
100

180
1000

X 2 X 12 + 5%
2

=.63 kg/ doz

Consumption (Kg/ Doz For color C) =
(40+10 + 5)
100

(55 + 3)
100

180
1000

X 2 X 12 + 5%

=1.44 kg/ doz

Total consumption: 0.86+0.63+1.44 = 2.93 kg/ doz
Neck Rib Consumption:
Width = Neck width x 2 + 2 cm (Round)
= 19X2+2 = 40 cm
Total Height= Rib Height X 2 + Allowance= 2X2 +2=6 cm
2. Consumption (Kg/ Doz)= Length in Meter X Width In M X GSM in Kg X 12 + Wastage
= .06 X .4X.230X12+18%
=.07 kg/ Doz
Note: Following point s/b considered during marketing cost:
1. Fleece dia is not available.
2. Y/D stripe wastage is huge.
Math:02
1. Question: Fabric Length 100yds width 58 inch (Open) GSM 230, what is fabric weight?
Ans:
Fabric weight in Kg = Length (Meter) X Width (Meter) X GSM in Kg
W (Kg) = l x w x GSM
= (100 Yds X36 X 2.54)/100 X (58 X 2.54)/100
X 230/1000
= 91.44 x 1.4732 x .230
= 30.99 kg
2. Question: Fabric weight 50 kg, Fabric width 40 inch (tube) GSM 180. What is fabric length in
meter?
Ans:
Fabric weight in Kg = Length (Meter) X Width (Meter) X GSM in Kg
W (Kg) = l x w x GSM
50
= l x (40x 2.54x 2)/ 100 X 180/1000
3

= 136.70 meter
= 136.70 x 1.0937 yds [ 1 meter = 1.0937 yds]
= 149.50 yds

3. Question: Fabric price 2.25 USD/ yds, Width 45 inch open, GSM 200,

Consumption 3.20 kg / doz, what is the garment fabric cost for per doz garments?
Ans:
W (kg) = L (M) X w (M) X GSM (kg)
= L (M) X (45X2.54)/100 X 200/1000
L (M)= (3.20 X100X 1000) / (45X 2.54 X 200)
= 13.99 (M)
= 13.99 X 1.0937 yds
= 15.30 yds
Fabric cost (Per doz gmt)= Length X Unit price/ yds
= 15.30 x 2.25
= 34.56 USD / Doz
# Piping or Binding or Back Tape:
Cons: Length in M x width in M x GSM in Kg x 12 + allowance (18%)
Length: Neck width x 2 + 2 (R shape)
Width: If width is 1 cm or any unit Pls multiply by 4
Wastage:
Distribution:
1. Sewing wastage = 3%
2. Cutting and Finishing=2%
3. Print Wastage=2-3%
4. Emb. Wastage=2-3%
5. Garment Wash wastage=5% above (Depends on wash type)
Garment Normal Wash=2-3%
Garment Enzyme Wash=3-5%
Garment Stone Wash= 5-10%
Garment Pigment dyeing & wash=10-20%
Note: Wastage is variable depending on factory to factory.

FABRIC COST
1.
2.
3.
4.

Yarn cost count wise

Knitting charge
Dyeing charge
Special Finish (Like brush, peach, silicon softener, UV finish, Teflon finish, Easy care finish,
anti bacterial finish)
5. Process loss
4

6. Commercial cost (Packing, Transportation, BBL)

7. Profit margin

Detail :1. YARN :Relation between count and GSM:

A. Single Jersey:
1. 130-150 30s
2. 160-170 26s
3. 180-200 24s (210)
4. 220-240 20s
B. P.K./Lacost/1x1 Rib:
1. 150-170 34s
2. 180-200 30s
3. 210-225 26s
4. 230-250 24s
5. 250-270 20s
C. 2x1 Rib:
1. 220-230 30s
2. 240-250 26s
3. 260-280 24s
D. Interlock
1.
2.
3.
4.

40s
34s
30s
26s

24 G
220
250
260
275

22 G
200
230
240
260

E. S/J with Lycra 5%:

1. 150-160 34s
2. 170-190 30s
3. 200-210 26s
4. 220-240 24s
F. Fleece:
1. 250 20,30s (Ratio 20:80)
2. 300 10, 26s (Ratio 30:70)
Req. F. GSM
290-300
280
260
230-240
220

Yarn (Base
cvc/tc + Loop
Cotton)
30s+10s
30s+12s
34s+12s
38s+5s or
40s+10s
40s+12s

Grey G.S.M.

From 30
(20GG)

221
212
198
179

73/74
72/70
66
64

166

62
5

Base 67.5% & Loop 32.5%

Yarn Price: Per Kg in USD

a. P/C or Carded yarn price same
b. CVC or Combed Yarn Price same
c. 5 cost need to add from20s (as a standard count) for 4 count difference.
2. KNITTING CHARGE:
TYPE OF FABRIC:- Per Kg in USD
Single Jersey - Solid dyed= $ 0.17
Single Jersey- with 5%-10% Elastane, Solid
dyed= $0.63
Single Jersey- with 5%-10% Elastane, Y/D,
Feeder stripe=$0.88
Single Jersey- with 5%-10% Elastane, Y/D, Eng
stripe=$2.35
Single Jersey - Yarn dyed, Feeder stripe=$0.49
Single Jersey - Eng Stripe =$2.16
Single Jersey - Single Mercerized, Solid
dyed=$0.18
Single Jersey - Double Mercerized- Solid
dyed=$0.18
Single Jersey - Single Mercerized - Eng
stripe=$2.18
Single Jersey - Double Mercerized - Eng
stripe=$2.24
Pique - Solid dyed=$0.31
Pique - with 5% Elastane, Solid dyed=$0.69
Pique - Yarn dyed, Feeder Stripe=$0.59
Pique - with 5% Elastane, Yarn dyed, Feeder
stripe=$0.69
Pique - Eng Stripe =$2.16
Pique - Single Mercerized, Solid dyed=$0.34
Pique - Double Mercerized - Eng stripe=$2.24
1X1 Rib - Solid dyed=$0.31
1X1 Rib/ 2X2 Rib - Yarn dyed, Feeder stripe
=$0.69
1X1 Rib - with 5% Elastane, Solid dyed=$0.69
2X2 Rib - Solid dyed=$0.56
2X2 Rib - with 5% Elastane, Solid
dyed=$0.88
Variable/ Placement Rib Solid dyed=$0.74
Plain Interlock - Solid dyed=$0. 41
Plain Interlock - Yarn Dyed=$0. 47
Drop Needle Interlock - Solid dyed=$0. 46
Jacquard/ interlock(design) - Solid dyed=$0.
74

Jacquard/ interlock(design) - Single

Mercerized=$0. 79
Jacquard/ interlock(design) - Double
Mercerized=$0.81
Fleece Fabric (French Terry) - Solid
dyed=$0. 56
Fleece Fabric With Brush - Solid dyed==$0.
56
Fleece with Elastane (5%) - Solid
dyed=$0.69
Mini Waffle or Waffle - Solid dyed=$0.65
Mlange (Wash Only) Single Jersey=$0.16
Mlange (Wash Only) Pique=$0.30
Mlange (Wash Only) 1X1 Rib=$0.30

# Collar & Cuff:

Weight per Collar: Finished length in cm x finished width in cm x .00008 (constant included
wastage) =
kg/pc
Weight per Cuff or Placket: Finished length in cm x Finished width in cm x .00009 (constant
included wastage) =
kg/Pc
(Specification 4 ply 24 s count based on)
Wastage: 4 %
1. Checking shade in dyeing
2. Rejection in knitting
3. Others
During batch making
Tipping Thread: 4 ply 40 cm length 6 coarse = 65 m (Solid)per collar or
cuff or flat knit
= 75 m (Tube) per collar or
cuff or flat knit
Total Tipping Thread:
(No. of Ply x No. of coarse x length in cm x unit in meter x No. of garments ) / (4 x 40 x 6 x
4000) = Cone / pc
Note: 4000 is variable because different supplier supplies different meter /cone.
Total Yarn requirement: No of garments X wt of flat knit (1 Pc collar+2 pc cuff + if placket or
others)
Example: 2000 Pcs garment, collar size 40x10 cm, cuff size 36x4 cm, placket size 2x22 cm.
calculate the total yarn requirement?
Ans:
Wt of collar = 40 x 10 x .00008 = .032 kg/ pc
7

Wt of cuff = 36 x 4 x .00009 = .0129 kg/pc

Wt of placket = 2 x22x .00009 = .00396 kg /pc
Total yarn requirement = No. of Gmt X wt of flat knit (collar+ cuff+ placket)
= 2000 X (.032 + .0129x2 + .00396)
= 123.52 kg yarn
Example: 5000 pcs garment order collar size 50 X 10, cuff 36 x 4 cm and tipping collar and cuff 3
ply as per below,
8 coarse (per coarse = 0.5 mm) or 4 mm
Top edge &
Tube

Tipping Color A
Tipping Color B

Ans:
Tipping Thread For color A:
Collar: (3 X 8 X 50 X 75 X 5000)/( 4X 6 X 40 X 4000)= 117 Cones
Cuff: (3 X 8 X 36 X 75 X 5000)/( 4X 6 X 40 X 4000)= 84 Cones
Tipping Thread For Col B:
Collar: (3 X 8 X 50 X 65 X 5000)/( 4X 6 X 40 X 4000)=101 cones
Cuff: (3 X 8 X 36 X 65 X 5000)/( 4X 6 X 40 X 4000)= 73 Cones
Dyeing Charge:

Dyeing
Solid
Normal Fabric

RFD/
White
Light
Medium
Deep
Sulpher
Black
Royal
Blue
R Black
Note:

Norm
al

Dischargeab
le

$0.30
$0.61
$0.92
$1.09

Y/D
Elastane Fabric
Normal

Single
merceriz
e

Double
Merceriz
e

$0.33
$0.87
$1.23
$1.44

$0.46
$0.52
$0.92
$1.34

$0.06
$0.99
$1.18
$1.52

$0.74
$1.15
$1.34
$1.70

$0.67

$0.87

$0.52

$0.99

$1.15

$1.44

$1.64

$1.54

$1.72

$1.90

Normal

Dischargeab
le

$0.30
$0.81
$1.12
$1.29

$0.33
$0.67
$1.03
$1.24

$0.61

$0.81

$1.29

$1.49

The above price is variable depends on factory to factory

Cotton
1. RFD or white: 40 Tk
2. Avg Color: 85 Tk
3. R. Black Or R. Blue: 110 Tk
P/C or CVC
1. White: 45 Tk
2. Avg Color: 120 Tk
3. Black or : 130 Tk
Polyester:
1. White: 25 Tk
2. Avg Color: 60 tk
3. Black: 70 Tk
Special Finish:
1. Brush: $ .33
2. Peach: $.50
3. Silicon softener: $.16
4. UV finish: $.80
5. Teflon finish: $.80
6. Easy care finish: $.60
7. Anti bacterial finish: $.60
Note: The above price is variable depends on factory to factory

Process loss:
1. Solid Dyeing (Normal): 8-10%

2. Solid Dyeing with Enzyme wash (Single): 10-12%

3. Solid Dyeing with Enzyme wash: (Double): 12-15%
4. Elastane fabric dyeing: 12-14%
5. Yarn Dyeing (normal): 12-15%
6. Yarn Dyeing (Mercerized): 15-18%
7. Special finish: Add 5-10% more with above
Commercial cost:
1. BTB L/C opening,Accepting for yarn
2. Packing cost: 0.05 USD/ kg
3. Transportation: .02 USD/ kg

4. Profit Margin (Variable depending on factory to factory

Trims and Accessories

9

Introduction:
To full fill the design objectives we need different kind of materials. Fabrics are the main material,
which used for garment manufacturing. We need other materials also, which make the garments
aesthetic, functional and commercially required. Usually other than fabrics these material used for
making garments are called trims and accessories.

Trims:
The raw materials used in sewing room other than fabric are called Trims.
On the other hand we can say that which materials are directly attached with the fabric to make a
garment are called trims. Like: Threads, buttons, lining, Interlining, zippers, labels, care labels, etc.
(Interlining is used as shape forming / preserving materials.)

Accessories:
The materials, which are used to make a garment attractive for sale and packing, other than fabrics
and trims, are called Accessories.

List of Trims and accessories:

SL
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

Trims
Label (S)
Button
Zipper
Padding
Interlining
Down
Elastic
Thread
Twill Tape
Stopper
String/ Draw
Cord
Piping Cord
Emblem
Logo print
D- Ring
Swivel Hook

SL
1
2
3
4
5
6
7
8
9
10
11

Accessories
Poly bag
Elastic bag
Mini Poly bag
Master Carton
Inner carton
Size clip
P. P. band
Tag pin
Brass pin
Collar stand
Safety pin

12
13
14
15
16

Gum tape
Arrow sticker
Scotch tape
Barcode Sticker
Defect indicator
10

17
18
19
20
21

Eyelet/ Grommet
Collar Stay
Cord Bell
Buckle
Rivet

17
18
19
20
21

22
23
24
25

Weaving belt
Hook & Eye
Velcro tape
Seam sealing
tape
Shoulder pad
Cable (Steel
ware)
Adjuster
Recco
Elastic Threads
Shoulder Tape

22
23
24
25

Tissue paper
Back board
Neck board
Butterfly
Numbering
stickers
Hanger
Size sticker
Carton pad
Both side tape

26
27

Plastic staple
Iron seal

28
29
30
31
32
33

Clip
Ball Chain
Size Tag
Carton Sticker
Safety Sticker
Plastic clip

26
27
28
29
30
31

1. Main Label: .15 - .30 USD/ Dzn

2. Size Label: .05 - .08

3. Wash care label:.05 - .10
4. Polybag: .30 - .35
5. Carton: .10 - .15
6. Sewing Thread: .25 -.40
7. Gum Tape: .10 - .15
8. Flag Label
Print:
1. Pigmant
2. Rubber
3. Plastic Salt
4. High Density
5. Suger Print
6. Gel Print
7. Glitter Print
8. Discharge Print
9. Reactive Print
Embroidery:
Per 12000 Stitch = .25-.28 USD (Normal)
11

= .30 - .35 USD (Appliqu)

Embroidery thread consumption Meter/ Body= Emb. stitch X .006
Price of Emb. Thread= 1.30 USD/ Cone Normal
Thread contain = 3000 meter/ cone or 2000 meter / cone
Wash:
1. Normal: 1.50 USD/DZN
2. Enzyme: 2.5 USD/DZN
3. Pigment: 3 USD/kg
4. Acid wash: 3 USD/kg
5. Silicon Wash: 1.50 USD/DZN
CM:
1. Tee Shirt: 3 USD/dzn
2. Polo Shirt: 5-8 USD/dzn
3. Tank Top: 1.5-2.5 USD/dzn

Sea Freight and Air Freight

Although most orders for garments are placed by buyers on FOB basis, with buyers to pay for freight
at the shipping destination, it is still necessary for the shipper or the agent to know how to calculate
sea freight and air freight as buyers always need to know how much freight the merchandise cost per
dz. If you are required to sell on CIF basis, (with the shipper to prepay for freight at the shipping
port) you will need to calculate the freight accurately for your own costing.
1. Sea freight:
Sea freight is usually charged based on volumehow much per CBM (cubic meter)very rarely
by weight as density cargo. In fact ANERA (Asia North America eastbound rate agreement)
has designed the freight tariff more based on the usual value of the type of goods, than the usual
weight of them, taking into consideration that for low value merchandise they should give a low
freight rate in order to make it possible for the importers to buy goods overseas. However, for
high value merchandise, they should charge a high freight rate, as it is believed that the buyer can
afford to pay more on freight. The have designed the freight tariff in such a way that everybody
can do business and there is sufficient profit for the shipping lines.
Container
size
20
Capacity
40

Calculated
Capacity
29.5 CBM

Practical
capacity
27 CBM

Container
FCL rate
3500

FCL rate
for CBM
130

LCL Rate
per CBM
160

61.32

54 CBM

5000

92

160
12

Normal
40 Hi
Cube

CBM
69.15
CBM

62 CBM

6500

92

160

Note: FCL: Full container Loading

LCL: Loose container Loading
If you ship very heavy goods as loose cargo because the size of the shipment is very small, the
shipping lines will charge you by weight or by volume whichever is higher.
1 CBM (100 cm X 100 cm X 100 cm) = 1000 Kg
2. Air freight:
Unlike sea freight, the airlines have decided to charge for the heavy merchandise (high density
goods) by weight, and lightweight merchandise (low density goods) by volume. However, as
airplanes can take less weight than ocean liners, the way they
Set the standard, in the garment industry, when you ship goods by air, you have a 70% chance to be
charged by weight, about 30% chance by volume.
The followings are the relationship between weight and volume as set by IATA ( International air
transport association).
a. From most shipping locations in the Far east to the U.S. destinations and Canada 7000 cubic
cm = 1 kilo.
b. From certain locations in the Far east to the U.S. destinations and Canada 6000 cubic cm = 1
kilo
Therefore when you have low density goods to ship by air, in order to determine if you should try to
make the cartons as small as possible to save freight. First you check with the local air forwarding
agent by asking him in the country where you are, how many cubic cm is considered 1 kilo in
weight. They will tell you either 7000 or 6000. This is the answer you need.
Then you physically check the weight and measurements of the good s packed for the air shipment.
Now we have the 3 answers as follows, for example:
a. The country is Bangladesh and the formula is 6000 cubic cm = 1 kilo
b. The measurements of the cartons are 50cmX 60cmX 40cm
c. The gross weight of the cartons are 16 kilo per carton.
Now let us find out if we should try to make the cartons smaller to save air freight by doing the
following calculation,
Multiply 5 by 60 by 40 = 120000 cubic cm.
120000 cubic cm divided by 6000= 20 kilo
Now you know, by volume the one carton is of 2 kilo, but by actual weight the carton is of only 16
kilo. You also know the airline will charge whichever is higher, in this case, they will charge you
13

for 20 kilo, by volume. If the air freight rate is 2.80 per kilo this carton will cost you
56.00.

Now, in order to save some money, let us try to make the carton smaller, usually by cutting the
height of the carton. Lets say we have succeeded in cutting down the height by 5 cm, and see how
much money we can save.
** Original size of the carton: 50 X 60 X 35 cm (=20 kilo)
** Now cut down to 50 X60 X 35 cm= 105000 cubic cm.
105000 / 6000 = 17.5 kilo
Now by using the new carton, we have saved 2.5 kilo and this carton will cost only $ 49.00 (17.5
Kilo X 2.80)
Shipping Terms
1.
2.
3.
4.
5.
6.
7.
8.
9.

CM: Cost of making/ cutting and making

FOB: Freight on board
C & F: Cost and freight / Clearing and forwarding
CIF: Cost, insurance and freight
CIFI: Cost, insurance, freight and interest
CIFE: Cost, insurance, freight and exchange
COD: Cash on delivery
CWO: Cash with order
FOW: Free on wagon
10. Franco: (Named Port of Shipment)
11. FOB: Free on Board (Named Port of Shipment)
12. CFR: Cost and Freight (Named Port of Destination)
13. CIF: Cost, Insurance and Freight (Named port of Destination)
14.CPT: Carriage Paid To (Named Place of Destination)
15. CIP: Carriage and instruction paid to (Named Place of Destination)
16. DAF: Delivered at frontier (..Named Place)
17. DES: Delivered Ex Ship (Named Port of Destination)
18. DEQ: Delivered Ex QUAY (Named Port of Destination)

19.DDU: Delivered Duty Unpaid (Named Place of Destination)

20.DDO: Delivered Duty Paid (Named Place of Destination)
Country and port
Country

Port & price

Buyer
14

Sweden
Sweden
Spain

Hamburg
Gothenburg
Barcelona (1500)

Italy
Sweden
France
U.K.
Germany

Genova
Barcelona
Leharve (1200)
Liverpool (1400)
Quaken Bruech (1645)

Netherlands

Rotterdam

New Wave Mode Lab

Cellbes Post Order AB
Geologistics Barcelona
S.A.
Samar Spa
Rueca Europea S. L.
Centerline mode
Vertriebs GMBH

15