Garment Costing

Variable Function:a. Fabric Consumptionb. Fabric Costc. Accessories Costd. Print/Embroidery/Washing Chargee. C.M.f. Freight (C & F)g. Payment mode (at sight deferred payment 60days or 90 days or 120 days, TT, Sales

Contract)

Fabric Consumption:

1. Consumption (Kg/ Dozy) =

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 cmNote: Pocket, Half moon, double layer bottom hem, and double layer sleeve s/b calculated on lengthwise.

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X100 100

(½ C + Allowance-02)X

GSM

1000X 2 X 12+Wastage Percentage

(L+S.L. + Allowance-01)

Chest Allowance: This is sewing allowance in width wise of garment

a. Side Seam = ½ Chest + 3cmb. Tube Seam= ½ Chest + 0 cmc. Per cut and sewn allowance= 2 cm

2. Consumption (Kg/ Doze) = 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) = Neck opening or neck width x 2 + 5 cm (V-shape)

Mathematical Calculation:

2

C

A

B

19cm

C

D

B

A

A1

B1C1

A=Body Length= 70 cmB=Sleeve length=25 cm½ C=1/2Chest =55 cm

A= Body length 1=15 cmB=Body Length 2= 15 cmC= Body Length 3=40 cmD= ½ Chest =55 cmA1= Sleeve length1=10 cmB1= Sleeve Length2=5 cmC1=Sleeve length3=10 cm

Picture 01

Picture 02

2 cm

Example:-Pls calculate the consumption/doze on the basis of 180 GSM, S/J and neck rib gsm 230

For picture 01:

Consumption (Kg/ Doz) =

= 2.76 kg/ doze

For picture 02:

Consumption (Kg/ Doze For color A) =

=.86 kg/ doz

Consumption (Kg/ Doz For color B) =

=.63 kg/ doz

Consumption (Kg/ Doz For color B) =

=1.44 kg/ doz

Total consumption: 0.86+0.63+1.44 = 2.93 kg/ doz

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X100 100

(55 + 3)X

180

1000X 2 X 12 + 5%

(70+25 + 10)

X100 100

(55 + 3)X

180

1000X 2 X 12 + 5%

(15+10 + 8)

X100 100

(55 + 3)X

180

1000X 2 X 12 + 5%

(15+5 + 4)

X100 100

(55 + 3)X

180

1000X 2 X 12 + 5%

(40+10 + 5)

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

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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.

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FABRIC COST

1. Yarn cost count wise2. Knitting charge3. Dyeing charge4. Special Finish (Like brush, peach, silicon softener, UV finish, Teflon finish, Easy care

finish, anti bacterial finish)5. Process loss6. Commercial cost (Packing, Transportation, BBL)7. Profit margin

Detail:-1. YARN:-

Relation between count and GSM:

A. Single Jersey:1. 130-150 30’s2. 160-170 26’s3. 180-200 24’s (210)4. 220-240 20’s

B. P.K./Lacost/1x1 Rib:1. 150-170 34’s2. 180-200 30’s3. 210-225 26’s4. 230-250 24’s5. 250-270 20’s

C. 2x1 Rib:1. 220-230 30’s2. 240-250 26’s3. 260-280 24’s

D. Interlock 24 G 22 G

1. 40’s 220 2002. 34’s 250 2303. 30’s 260 240 4. 26’s 275 260

E. S/J with Lycra 5%:1. 150-160 34’s2. 170-190 30’s3. 200-210 26’s4. 220-240 24’s

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F. Fleece:1. 250 20,30’s (Ratio 20:80)2. 300 10, 26’s (Ratio 30:70)

Req. F. GSM Yarn (Base cvc/tc + Loop

Cotton)

Grey G.S.M. From 30” (20GG)

290-300 30’s+10’s 221 73/74”280 30’s+12’s 212 72/70”260 34’s+12’s 198 66”230-240 38’s+5’s or

40’s+10’s179 64”

220 40’s+12’s 166 62”

Base 67.5% & Loop 32.5%

Yarn Price: Per Kg in USDa. P/C or Carded yarn price sameb. CVC or Combed Yarn Price samec. 5 cost need to add from20’s (as a standard count) for 4 count difference.

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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

Mélange (Wash Only) Single Jersey=$0.16

Mélange (Wash Only) Pique=$0.30

Mélange (Wash Only) 1X1 Rib=$0.30

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1.

# 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 %2. Checking shade in dyeing3. Rejection in knitting4. Others

During batch makingTipping 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 knitTotal 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/ pcWt of cuff = 36 x 4 x .00009 = .0129 kg/pcWt 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

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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

Ans: Tipping Thread For color A:Collar: (3 X 8 X 50 X 75 X 5000)/( 4X 6 X 40 X 4000)= 117 ConesCuff: (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 conesCuff: (3 X 8 X 36 X 65 X 5000)/( 4X 6 X 40 X 4000)= 73 Cones

Dyeing Charge:

Dyeing  Solid Y/D  Normal Fabric Elastane Fabric      

 Norm

alDischargea

bleNorm

alDischargea

bleNorm

al

Single mercer

ize

Double Merceri

zeRFD/ White $0.30 $0.30 $0.33 $0.33 $0.46 $0.06 $0.74 Light $0.61 $0.81 $0.67 $0.87 $0.52 $0.99 $1.15

Medium $0.92 $1.12 $1.03 $1.23 $0.92 $1.18 $1.34 Deep $1.09 $1.29 $1.24 $1.44 $1.34 $1.52 $1.70

Sulpher Black $0.61 $0.81 $0.67 $0.87 $0.52 $0.99 $1.15

Royal BlueR Black

$1.29 $1.49 $1.44 $1.64 $1.54 $1.72 $1.90

Note: The above price is variable depends on factory to factory

Cotton1. RFD or white: 40 Tk2. Avg Color: 85 Tk3. R. Black Or R. Blue: 110 Tk

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Top edge & Tube Tipping Color A

Tipping Color B

P/C or CVC1. White: 45 Tk2. Avg Color: 120 Tk3. Black or …: 130 Tk

Polyester:1. White: 25 Tk2. Avg Color: 60 tk3. Black: 70 Tk

Special Finish: 1. Brush: $ .33 2. Peach: $.503. Silicon softener: $.16 4. UV finish: $.805. Teflon finish: $.806. Easy care finish: $.607. 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 yarn2. Packing cost: 0.05 USD/ kg3. Transportation: .02 USD/ kg4. Profit Margin (Variable depending on factory to factory

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Trims and Accessories

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 materials 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 Trims SL Accessories1 Label (S) 1 Poly bag2 Button 2 Elastic bag3 Zipper 3 Mini Poly bag4 Padding 4 Master Carton5 Interlining 5 Inner carton6 Down 6 Size clip7 Elastic 7 P. P. band8 Thread 8 Tag pin9 Twill Tape 9 Brass pin10 Stopper 10 Collar stand11 String/ Draw

Cord11 Safety pin

12 Piping Cord 12 Gum tape13 Emblem 13 Arrow sticker14 Logo print 14 Scotch tape15 D- Ring 15 Barcode Sticker16 Swivel Hook 16 Defect indicator

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17 Eyelet/ Grommet 17 Tissue paper18 Collar Stay 18 Back board19 Cord Bell 19 Neck board20 Buckle 20 Butterfly21 Rivet 21 Numbering

stickers22 Weaving belt 22 Hanger23 Hook & Eye 23 Size sticker24 Velcro tape 24 Carton pad25 Seam sealing

tape25 Both side tape

26 Shoulder pad 26 Plastic staple27 Cable (Steel

ware)27 Iron seal

28 Adjuster 28 Clip29 Recco 29 Ball Chain30 Elastic Threads 30 Size Tag31 Shoulder Tape 31 Carton Sticker

32 Safety Sticker33 Plastic clip

1. Main Label: .15 - .30 USD/ Dzn2. Size Label: .05 - .083. Wash care label:.05 - .104. Polybag: .30 - .355. Carton: .10 - .156. Sewing Thread: .25 -.407. Gum Tape: .10 - .158. Flag Label

Print: 1. Pigment2. Rubber3. Plastic Salt4. High Density5. Sugar Print6. Gel Print7. Glitter Print8. Discharge Print9. Reactive Print

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Embroidery:Per 12000 Stitch = .25-.28 USD (Normal) = .30 - .35 USD (Appliqué)Embroidery thread consumption Meter/ Body= Emb. Stitch X .006Price of Emb. Thread= 1.30 USD/ Cone NormalThread contain = 3000 meter/ cone or 2000 meter / cone

Wash:1. Normal: 1.50 USD/DZN2. Enzyme: 2.5 USD/DZN3. Pigment: 3 USD/kg4. Acid wash: 3 USD/kg5. Silicon Wash: 1.50 USD/DZN

CM:1. Tee Shirt: 3 USD/dzn2. Polo Shirt: 5-8 USD/dzn3. 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.

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Container size

Calculated Capacity

Practical capacity

Container FCL rate

FCL rate for CBM

LCL Rate per CBM

20” Capacity

29.5 CBM 27 CBM 3500 130 160

40” Normal

61.32 CBM

54 CBM 5000 92 160

40” Hi Cube

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 theySet 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 kilob. The measurements of the cartons are 50cmX 60cmX 40cm

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c. The gross weights 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 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. Let’s 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. CM: Cost of making/ cutting and making2. FOB: Freight on board3. C & F: Cost and freight / Clearing and forwarding4. CIF: Cost, insurance and freight5. CIFI: Cost, insurance, freight and interest6. CIFE: Cost, insurance, freight and exchange7. COD: Cash on delivery8. CWO: Cash with order9. FOW: Free on wagon10.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)

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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 BuyerSweden Hamburg New Wave Mode LabSweden Gothenburg Cellbes Post Order ABSpain Barcelona (1500) Geologistics Barcelona S.A.Italy Genova Samar SpaSweden Barcelona Rueca Europea S. L.France Leharve (1200)U.K. Liverpool (1400)Germany Quaken Bruech (1645) Centerline mode Vertriebs GMBHNetherlands Rotterdam

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YDS TO KG

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Consumption X Inch(36) X Fabric width / 1550 X GSM / 1000 = ?2.20 Yds x 36 x Fab W 56 / 1550 x 200 gsm / 1000 = .57 Kg

1.298564129 KG KG TO YDS

Consumption X 1000 x 1555 / GSM / Fabric Width / 36 = ?2kg x 1000 x 1555 / 200 gsm / fabric W 56" / 36 = 7.713 Yds

7.713293651 YDS

CBMWidth X Ligth X Hight x 6 = ?25cm x 35cm x 3cm x 6 = 0.105

0.1057.713293651

1 Feet 0.3048 Meter1 Meter 3.28038 Feet1 Inch 0.0254 Meter

1 Meter 39.37 Inch1 Yds 0.9144 Meter

1 Meter 1.0936132 Yds1 Mailes 1609.344 Meter1 Meter 0.0006213mailes1 Acor 4046.856 (M)21 (M)2 0.000247105 Acor

1 Kg 32.1507 Ounc1 Ounc 0.031103473 Kg

   1 Suta `1/8 0.1252 Suta `1/4 0.2503 Suta `3/8 0.3755 Suta `5/8 0.6256 Suta `3/4 0.7507 Suta `7/8 0.875

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