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# Costing For calculating the cost of the fabric / product, we should have the knowledge of pre-production & production

of the fabric / product. There are 2 types of costing, 1. Direct Cost a. Direct material cost b. Direct labour cost 2. Indirect cost a. Fixed over heads b. Variable over heads c. Other expenses Direct cost Direct material cost: This includes fabric & other raw materials like threads, button & other trimmings. Direct labour cost: This includes the cost of the labour for production of the products like cutting, sewing, finishing, packing, etc…. Indirect cost Fixed over heads: The fixed expenditure required to run the organizations smoothly. They are as follows, • Rent of the building • Rates payable to local authorities • Insurance charges for factory & machinery • Depreciation charges for building & machinery • Salaries for managerial people • Interest on capital Variable over heads: It changes as per the rate of production and product style. Example – Energy of all kinds, maintenance, well fair, supervisory expenses, stationery, postage & telephones. Other expenses: These expenses are required in co-ordination with other departments. Example – Administration expenses, marketing, distribution, purchasing. Besides the above expenses some more charges for transport material are added but they depend up on the agreement between the buyers & sellers like FOB, C&F, and CIF. Profit: Finally we have added the profit percentage. It is depends up on the organization, product style and order quantity.

4997} / {warp count x 10000} Weft weight (g / weft length) = {PPI x Width x Length x (weft crimp+100) x 1.9144 x 2.54} / {weft count x 10000 x 840 x 0. Include the yarn price 2.205 x 10 ̄ ³} Simplified Formula: Warp weight (g / warp length) = {EPI x Width x Length x (warp crimp+100) x 1. Fabric length in Inch 5.4997} / {weft count x 10000} Adding percentages: Net fabric cost = (fabric manufacturing cost x profit %) + fabric manufacturing cost Example – 1 .1 To get the fabric first we should find the weight of the fabric.9144 x 2. Include the processing cost (Bleaching/Dyeing/Printing/Finishing) Part – 4 1. Warp Crimp % 8. 1. Weft Crimp % Part – 2 Shrinkage and waste percentage should be included in to the weight of the fabric. Warp Count (Ne) 6. Include the weaving cost 3.Fabric Costing Part . Picks per Inch (PPI) 3. Weft Count (Ne) 7. Fabric Width in Inch 4. Part – 3 1. Include profit % Formula: Fabric weight = warp weight + weft weight Warp weight (g) = {EPI x Width x Length x (warp crimp+100) x 2. Include overhead % 2. To find out the fabric weight the following particulars must be needed. Ends per Inch (EPI) 2.205 x 10 ̄ ³} Weft weight (g) = {PPI x Width x Length x (weft crimp+100) x 2.54} / {warp count x 10000 x 840 x 0.

4997} / {40x10000} Weft weight = 17908181.31 / 400000 Warp weight = 81.121 + 44. Fabric width – 1 metre (39.891 GSM Example – 2 .37 Inch) Formula: Warp weight (g / metre) = {EPI x Width x Length x (warp crimp+100) x 1. PPI – 72 . EPI – 132.4997} / {weft count x 10000} Weft weight = {72 x 39.82 / 400000 Weft weight = 44.(2) Therefore Fabric weight (GSM) = warp weight + weft weight Fabric weight (GSM) = 81.(1) Weft weight (g / metre) = {PPI x Width x Length x (weft crimp+100) x 1. Find out the GSM of the fabric.37 x 104 x 1. Warp count – 40s .770 g / m ------------------------.With white background.37 x 39.4997} / {40 x 10000} Warp weight = 32448354. Warp count – 40s. the floral printed bed sheet has poplin fabric and the fabric has the following particulars.121 g / m -----------------------. Weft crimp – 7%. Answer: Given Data: Ends per Inch – 132 . Picks per Inch – 72.4997} / {warp count x 10000} Warp weight = {132 x 39. Warp crimp – 4%. Warp Crimp – 4%. Fabric length – 1 metre (39. Weft crimp – 7%.37 x 107 x 1.37 x 39.37 Inch). Weft count – 40s.770 Fabric weight = 125. Weft count – 40s.