Example of garment costing calculation:

The calculation of garment costing is given by assuming the following dimensions for polo neck T-
shirt,

• No. of pieces = 4000,

• Salary of the operator =6240 tk/month=80$/month,
• No. of working days = 26,
• Line efficiency considered= 50%,
• Sewing SAM= 15 min.,
• Cutting SAM= 7 min. 1$ =78 taka
• Chest = 60 cm,
• Length (HSP to waist) = 75 cm,
• Sleeve length = 25 cm
• Fabric used is 2/60s 100% cotton S/J fabric.
• GSM is 180

Solution
The fabric consumption can be calculated as

= [{(B.L +S.L + 4-10 cm) ×( ½ chest+ 2-4 cm) ×2}×GSM ] / 10000000

= [{(75+25 + 4) ×( 60+ 2) ×2}×180 ] / 10000000
= 0.232 + Wastage 10% [if consider 10% wastage]
= 0.255 kg/dozen

CMT (cost of making with trimming) charges may be calculated as follows

Labour cost per minute = (Monthly salary of an operators/Total minutes available in the month

= 6240/ (26×8×60)
= 0.5 tk.

Sewing cost = (SAM of the garment * Minute cost of the labour) / Line eff%

= 15*0.5 / 50%
= 15 tk.

Cutting cost = (SAM of cutting * Minute cost of the labour) / cutting efficiency (%)

= 7*0.5 / 50%
= 7 tk.

Now trimming cost is considered as 3 tk. but it depends how number of operators are there for
trimming .
CMT = sewing cost + cutting cost + trimming

= 15+ 7+ 3
= 25 tk.