Method of Garments Costing for Woven Long Sleeve Shirt

(Factory Costing):
If you want o to be a qualified merchandiser, then you must have to know the method
of garments costing. In the readymade garments sector, garments costing is a very
important port for a merchandiser. As its importance in garments merchandising, today
I will present here the garments costing method for woven long sleeve shirt.
Method of Garments Costing for Woven Long Sleeve Shirt (Factory
Costing):
At the starting of a woven shirt costing, a woven garments merchandiser should confirm
the following matters:
1. Fabric Cost,
2. Printing Cost,
3. Embroidery Cost,
4. Cost of Making (CM),
5. Washing Cost,
6. Accessories Cost,
7. Commercial Cost,
8. Others Cost.
Important tips***
▪ The next duty is to calculate fabric consumption and costs.
▪ Then finally all the other necessary costs should be added with the fabric cost
to achieve the total cost of a garment.
Now, I will present an example of Woven Shirt costing in the following. I hope, all the
confusion will be cleared from the above discussion.
Example:
Suppose,
The buyer “Bangla Apparel” forwards a “woven long sleeve shirt” item order to you with
the following specification.
Fabric width- 60”

Follow the below measurement chart:

Body Length
from HSP 64cm 6cm 70cm

½ Chest 40cm 6cm 46cm

Sleeve Length 30cm 6cm 36cm

Armhole
(Straight) 15cm 5cm 20cm

Collar Length 38cm 4cm 42cm

Cuff Length 10cm 3cm 13cm

Cuff Width 2.5cm 0.5cm 3cm

Collar Band
Length 28cm 3cm 31cm

Collar Band
Width 2cm 2cm 4cm

Pocket
Length 13cm 2cm 15cm

Pocket Width 9cm 1cm 10cm

Yoke Length 42cm 4cm 46cm

Yoke Height 11cm 3cm 14cm

Now, calculate the garments costing (on FOB) for the above order.

Solution:
Fabric width – 60”
(Here, the given fabric width is 60”, during sewing, we cannot use the edge of a fabric. So,
all time we must exclude 1” from the given fabric width. So, now the fabric width is 60-1 =
59”)
Wastage – 10%
Let,
1. Fabric Cost per yds- $3.50
2. Printing Cost per dozen- $1.6
3. Embroidery Cost per dozen- $4.00
4. Accessories Cost per dozen- $1.80
5. Washing Cost per pcs- $1.00 so, washing cost per dozen is – ($1.00 × 12) =
$12.00
Now, we have to calculate the fabric consumption for this order.
1. Fabric consumption for the Body Parts (Body + Chest):
Here, we will apply the following formula (per dozen),
(Note: 2.54 used to convert into inch from cm and 36 used to convert into yds from inch).
2. Fabric consumption for the Sleeve:
Here, we will apply the following formula (per dozen),

3. Fabric consumption for the Collar:

4. Fabric consumption for the Cuff :

5. Fabric consumption for the Collar Band:

6. Fabric consumption for the Pocket:

Now,
By adding A, B, C, D, E, F, and G we will get the total fabric consumption per dozen for
the order. Here also, we add the fabric wastage%
Total fabric consumption with wastage% for the woven long sleeve shirt is-
= {(A + B + C + D + E + F + G) + Wastage %}
= {(5.64 + 2.52 + 0.59 + 0.14 + 0.22 + 0.26 + 1.13) + 10%}
= (10.5 + 10%) per dozen.
= 11.55yds per dozen.
So, total fabric consumption for the woven long sleeve shirt is 11.55yds per dozen.
As fabric cost per yds is $3.50 then, the total fabric cost per dozen is (11.55yds ×
$3.50) = $40.43
Now,
By adding all the following costs with fabric cost, we will get the total FOB cost of
garments per dozen.
Fabric cost per dozen ……………………………………… $40.43
………………………………. (H)
Printing Cost per dozen ……………………………………..$1.60
……………………………………… (I)
Embroidery Cost per dozen ……………………………… $4.00
………………………………………. (J)
Accessories Cost per dozen ………………………………..$1.80
……………………………………… (K)
Washing cost per dozen ……………………………………
$12.00……………………………………… (L)
Cost of making (CM) per dozen………………………… $15.00
……………………………………….. (M)
Commercial cost ………………………………………………. $0.60
……………………………………….. (N)
Others cost …………………………………………………. $0.20
……………………………….. (O)
So,
Total FOB cost per dozen = (H + I + J + K + L+ M + N + O)
= $ (40.43 + 1.60 + 4.00 + 1.80 + 12.00 + 15.00 + 0.60 + 0.20)
= $75.63 per dozen.
In the case of the factory, we received the order from a buying hose (Here, we got the
order from Bangla Apparel Buying House), so we have to pay 10%commission to them
for that order.
So, in this situation, total FOB cost per dozen stands at-
= $75.63 per dozen + 10% commission
= $83.19 per dozen.
In factory costing, profit% for the factory (here-15%) should be added with total FOB cost
per dozen.
So,
Total FOB cost per dozen with profit% stands at ($83.19 + 15%) = $95.67
Now, total FOB cost per pcs is ($95.67 / 12) = $7.97
So, the factory cost (FOB) per pcs garment is $7.97