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 X (½ C + Allowance-02) 100 X 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 = ½ Chest + 3cm b. Tube Seam= ½ 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)
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= Neck opening or neck width x 2 + 5 cm (V-shape) Mathematical Calculation:
B C C A A B D 19cm 2 cm C1 B1 A1

A=Body Length= 70 cm B=Sleeve length=25 cm ½ C=1/2Chest =55 cm Picture 01

A= Body length 1=15 cm B=Body Length 2= 15 cm C= Body Length 3=40 cm D= ½ Chest =55 cm A1= Sleeve length1=10 cm B1= Sleeve Length2=5 cm C1=Sleeve length3=10 cm 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 X ( 55 + 3) 100 X 180 1000 X 2 X 12 + 5%

= 2.76 kg/ doz

For picture 02:
Consumption (Kg/ Doz For color A) =
(15+10 + 8) 100 X ( 55 + 3) 100 X 180 1000 X 2 X 12 + 5%

=.86 kg/ doz Consumption (Kg/ Doz For color B) =
(15+5 + 4) 100 X ( 55 + 3) 100 X 180 1000 X 2 X 12 + 5% 2

=.63 kg/ doz Consumption (Kg/ Doz For color C) =
(40+10 + 5) 100 X (55 + 3) 100 X 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
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L

= 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
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6. Commercial cost (Packing, Transportation, BBL) 7. Profit margin

Detail :1. YARN :Relation between count and GSM:
A. Single Jersey: 1. 130-150 30’s 2. 160-170 26’s 3. 180-200 24’s (210) 4. 220-240 20’s B. P.K./Lacost/1x1 Rib: 1. 150-170 34’s 2. 180-200 30’s 3. 210-225 26’s 4. 230-250 24’s 5. 250-270 20’s C. 2x1 Rib: 1. 220-230 30’s 2. 240-250 26’s 3. 260-280 24’s D. Interlock 1. 2. 3. 4. 40’s 34’s 30’s 26’s 24 G 220 250 260 275 22 G 200 230 240 260

E. S/J with Lycra 5%: 1. 150-160 34’s 2. 170-190 30’s 3. 200-210 26’s 4. 220-240 24’s F. Fleece: 1. 250 20,30’s (Ratio 20:80) 2. 300 10, 26’s (Ratio 30:70) Req. F. GSM 290-300 280 260 230-240 220 Yarn (Base cvc/tc + Loop Cotton) 30’s+10’s 30’s+12’s 34’s+12’s 38’s+5’s or 40’s+10’s 40’s+12’s Grey G.S.M. 221 212 198 179 166 From 30” (20GG) 73/74” 72/70” 66” 64” 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 from20’s (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

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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 Mélange (Wash Only) Single Jersey=\$0.16 Mélange (Wash Only) Pique=\$0.30 Mélange (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
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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 Norm al RFD/ White Light Medium Deep Sulpher Black Royal Blue R Black Note: \$0.30 \$0.61 \$0.92 \$1.09 \$0.61 \$1.29 Dischargeab le \$0.30 \$0.81 \$1.12 \$1.29 \$0.81 \$1.49 Elastane Fabric Normal \$0.33 \$0.67 \$1.03 \$1.24 \$0.67 \$1.44 Dischargeab le \$0.33 \$0.87 \$1.23 \$1.44 \$0.87 \$1.64 Normal \$0.46 \$0.52 \$0.92 \$1.34 \$0.52 \$1.54 Single merceriz e \$0.06 \$0.99 \$1.18 \$1.52 \$0.99 \$1.72 Double Merceriz e \$0.74 \$1.15 \$1.34 \$1.70 \$1.15 \$1.90 Y/D

The above price is variable depends on factory to factory

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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
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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 12 13 14 15 16 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 Gum tape Arrow sticker Scotch tape Barcode Sticker Defect indicator
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17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

Eyelet/ Grommet Collar Stay Cord Bell Buckle Rivet Weaving belt Hook & Eye Velcro tape Seam sealing tape Shoulder pad Cable (Steel ware) Adjuster Recco Elastic Threads Shoulder Tape

17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33

Tissue paper Back board Neck board Butterfly Numbering stickers Hanger Size sticker Carton pad Both side tape Plastic staple Iron seal Clip Ball Chain Size Tag Carton Sticker Safety Sticker Plastic clip

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)
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= .30 - .35 USD (Appliqué) 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 volume—how 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 61.32 Practical capacity 27 CBM 54 CBM Container FCL rate 3500 5000 FCL rate for CBM 130 92 LCL Rate per CBM 160 160
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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
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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
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Sweden Sweden Spain Italy Sweden France U.K. Germany Netherlands

Hamburg Gothenburg Barcelona (1500) Genova Barcelona Leharve (1200) Liverpool (1400) Quaken Bruech (1645) Rotterdam

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

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