COST SHEET FOR KNIT T SHIRT

S.NO ELEMENTS OF COST DESCRIPTION

1 DIRECT MATERIAL FABRIC - JERSEY
Button
thread
label(wash care label + size label)

DIRECT LABOUR FOR SEWING

SAM
SALARY OF OPERATOR
NO OF WORKING DAYS IN MONTH
NO OF MIN IN MONTH-26DAYSx8HRSx60min
COST PER MIN

COST PER MIN

SAM

SEWING COST

FOR CUTTING
SAM
COST PER MIN

CUTTING COST

TRIMMING COST

CMT COST

WASHING
GARMENT WEIGHT
WASHING COST

EMBROIDERY cost for 1000 stitches - Re 1 to 1.5

Re 1.2

TOTAL LABOUR COST

prime cost= material cost+labour cost

OVER HEAD COST factory overhead ratio

factory over head cost=sam*OH ratio
admin&finance
selling and distribution

total
markup 20%
manufacturer price
NIT T SHIRT

UNIT OF MEASUREMENT PRICE in INR/UNIT CONSUMPTION/GARMENT COST/GARMENT

kg 330 0.25 82.5
gross(( 1 gross = 144 piece) 0.34722222222222 2 0.6944444444444
meters 3 110 3
rupee per piece 0.35+3= 3.35 1 3.35

total material cost 89.544444444445

8.13
8000
26
12480
0.641025641025641

0.64
8.13

5.2032

6
0.64

3.84

12.0432

30/KG
200
6

2"width * 4"length = 8"=8000

9.6

27.6432

117.187644444444

2.1
17.073
 8.5
8.5

151.260644444444
30.2521288888889
181.512773333333
 OPERATION BREAKDOWN FOR KNIT T SHIRT
SL NO OB DESCRIPTION SMV
1 Care label attach with back part 0.20
2 placket attach position mark 0.25
3 placket rolling and mark 0.32
4 placket attach 0.40
5 placket cut and nose tack 0.27
6 front &back part match 0.18
7 shoulder joining 0.33
8 neck rib measure and cut 0.25
9 neck rib tack with body 0.26
10 neck rib joining 0.30
11 neck top stitch 0.25
12 placket close & 1/16 upper 0.32
13 placket close & 1/16 lower 0.32
14 placlet box 0.4
15 main label attach 0.33
16 sleeve hem 0.30
17 sleeve and body match 0.22
18 sleeve joining 0.42
19 arm hole top stitch 0.30
20 side seam 0.57
21 sleeve close &open tack 0.37
22 body hem 0.46
23 button hole 0.30
24 button attach mark 0.27
25 button push 0.20
26 final thread cut 0.34

smv 8.13
M/C TYPE
SNLS
MANUAL
SNLS
SNLS
SNLS
MANUAL
4OL
MANUAL
SNLS
4OL
FLATLOCK
SNLS
SNLS
SNLS
SNLS
FLATLOCK
MANUAL
4OL
FLATLOCK
4OL
SNLS
FLATLOCK
BUTTON HOLE M/C
BUTTON STITCH M/C
MANUAL
MANUAL