WOVENGARMENTS COSTING

The Woven Costing procedure is different from the Knitted Garments Costing procedure. In case of
Knitted Garments, the total body consumption is calculated in Kgs, but for Woven Garments part wise
consumption is calculated in yards.

But to do so one must be able to conduct the Costing by only viewing the Papers with some instructions
related to Garments making. So before proceeding to further details lets view a Tech Pack for which we
will proceed to costing in the later part.

Fabric Details:
Composition: 100% Cotton, Poplin
Fabric Construction: 40X40/130X100X55
1. Fabric Consumption:
For calculating the Fabric consumption different body part measurements must be considered&
individual body part consumptions will be added together to get the final consumption:
Parts of Parts required for Actual Allowance Lengthwise Widthwise
Wastage
Body measurement length Shrinkage Shrinkage
Body Length from 70cm 6cm
Front &
HPS
Back Part
Chest 50cm 4cm
Sleeve Length 60cm 6cm
Sleeve
Armhole (Straight) 23cm 4cm
Collar Length 40cm 4cm
Collar
Collar Width 6cm 3cm
Cuff Length 9cm 4cm 8% 5% 5%
Cuff
Cuff Width 2.5cm 2cm
Collar Collar Band Length 30cm 4cm
Band Collar Band Width 2cm 2cm
Pocket Length 12cm 4cm
Pocket
Pocket Width 10cm 2cm
Yoke Length 45cm 4cm
Yoke
Yoke Width 10cm 3cm

So from above measurements lets find out the total fabric consumption in Yards& as all the
measurements are mentioned in cm, so while finding out the consumption the values need to be
divided by 91.4491.44 (which is equal to 362.54) for converting cm to yards:

Front & Back Part:

As the fabric is being calculated for both back & front, so the area consumption formula is being
multiplied by 2. The Fabric consumed for 12pcs/Doz is as below:
1
(Body Length +Allowance )(1+Length Shrinkage %)( Chest Width +Allowance )(1+Width Shrinkage %)(1+Wastage %)21236
2
Fabric Dia 91.4491.44
(70+6)(1+8%)(50+4)(1+5%)(1+5%)21236
= 5591.4491.44

= 9.181yds per dozen.

Sleeve:
As the fabric is being calculated for both sleeves, so the area consumption formula is being
multiplied by 4. The Fabric consumed for 12pcs/Doz is as below:

(Sleeve Length +Allowance )(1+Length Shrinkage %)(Sleeve Width +Allowance )(1+Width Shrinkage %)(1+W astage %)41236
Fabric Dia 91.4491.44
(60+6)(1+8%)(23+4)(1+5%)(1+5%)41236
= 5591.4491.44

= 7.973yds per dozen.

Collar:

As the fabric is being calculated for two-part collar, so the area consumption formula is being
multiplied by 2. The Fabric consumed for 12pcs/Doz is as below:

(Collar Length +Allowance )(1+Length Shrinkage %)(Collar Width +Allowance )(1+Width Shrinkage %)(1+Wastage %)21236
Fabric Dia 91.4491.44
(40+4)(1+8%)(6+3)(1+5%)(1+5%)21236
= 5591.4491.44

= 0.886yds per dozen.

Cuff:

As the fabric is being calculated for two cuffs, so the area consumption formula is being multiplied
by 4. The Fabric consumed for 12pcs/Doz is as below:

(Cuff Length +Allowance )(1+Length Shrinkage %)(Cuff Width +Allowance )(1+Width Shrinkage %)(1+Wa stage %)41236
Fabric Dia 91.4491.44
(9+4)(1+8%)(2.5+2)(1+5%)(1+5%)41236
= 5591.4491.44

= 0.262yds per dozen.

Collar Band:

As the fabric is being calculated for two-part collar band, so the area consumption formula is being
multiplied by 2. The Fabric consumed for 12pcs/Doz is as below:

(Clr Band Length +Allowance )(1+Length Shrinkage %)(Clr Band Width +Allowance )(1+Width Shrinkage %)(1+Wastage %)21236
Fabric Dia 91.4491.44
(30+4)(1+8%)(2+2)(1+5%)(1+5%)21236
= 5591.4491.44

= 0.304yds per dozen.

Pocket:

As the fabric is being calculated for one-part pocket, so the area consumption formula will remain
unchanged. The Fabric consumed for 12pcs/Doz is as below:

(Pocket Length +Allowance )(1+Length Shrinkage %)(Pocket Width +Allowance )(1+Width Shrinkage %)(1+Wastage %)1236
Fabric Dia 91.4491.44
(12+4)(1+8%)(10+2)(1+5%)(1+5%)1236
= 5591.4491.44

= 0.215yds per dozen.

Yoke:

As the fabric is being calculated for one-part yoke, so the area consumption formula will remain
unchanged. The Fabric consumed for 12pcs/Doz is as below:

(Yoke Length +Allowance )(1+Length Shrinkage %)(Yoke Width +Allowance )(1+Width Shrinkage %)(1+Wastage %)1236
Fabric Dia 91.4491.44
(45+4)(1+8%)(10+3)(1+5%)(1+5%)1236
= 5591.4491.44

= 0.713yds per dozen.

Thus finally adding all the values the total fabric consumed per dozen for this style is
= 9.181+ 7.973+ 0.886+ 0.262+ 0.304+ 0.215+ 0.713
= 19.534 yds per dozen.
Also by converting the total consumed fabric into meters, the total fabric consumed per meter will be
Fabric Length per Yards
=
1.0936
19.534
= = 17.862 meters per doz
1.0936

Before proceeding to Fabric making calculation the fabric GSM, Warp yarn quantity & weft yarn
quantity must be calculated.
Thus for a Poplin fabric of 40X40/130X100X55
GSM will be considering Warp crimp percentage of 10% & Weft crimp percentage of 5%

Warp per inch Weft per inch

GSM = (
Warp Count
(1 + Warp Crimp%) + Weft Count
(1 + Weft Crimp%)) 23.25

130 110
= (((
40
) (1 + 10%)) + (( 40 ) (1 + 5%))) 23.25

= 144.15.

GLM or Grams per Linear Meter will be considering Warp crimp percentage of 10% & Weft crimp
percentage of 5%
GSM Dia
GLM=
39.37
144.1555
GLM=
39.37
 = 201.378

Again for estimating the total weight of warp yarns considering 12% wastage will be

Warp per inchWidthLength(1+Crimp%)(1+Wastage%)

Warp yarn quantity= ( (840Yarn Count2.2046)
)

= (1305519.534 1+10% 1+12%

( ) ( )
(84040 2.2046)
)

= 2.323Kgs.

Weft per inchWidthLength (1+Crimp%)(1+Wastage%)

Weft yarn quantity= ( (840Yarn Count2.2046)
)

= (1005519.534 1+5% 1+10%

( ) ( )
(840402.2046)
)

= 1.706Kgs.
Total fabric weight will be= 2.323Kgs + 1.706Kgs
= 4.029Kgs

2. Yarn Price:
Considering the Yarn price for count 40s Card is $ 3.60, the yarn price for total Warp &
Weft yarn will be as below:

Warp Yarn Price =(Total Yarn Reqd Yarn Price)

=(2.323 3.6)
= $ 8.3626.

Warp Yarn Price =(Total Yarn Reqd Yarn Price)

=(1.706 3.6)
= $ 6.1404.

However, the Yarn Price may vary from time to time and Factory to Factory. So the
mentioned price may change with different counts & the capability of sourcing of
individuals or organizations. But for purchasing Yarn this is certain that when the No. of
Yarn Count increases the Yarn becomes finer& thus the price of the Yarn increases.
Normally the increase or decrease in price ranges from $0.05 to $ 0.10. but in case of
Cotton Mlange, Slub, Blended, Fiber Dyed &Different Fiber Composition the price will
be totally different from 100% Cotton Yarns.
3. WeavingCost:

For making the fabric if the cost is quoted for per pounds, such as if the weaving cost is
Tk. 18/lbs or $ 0.24, and then the weaving cost will be for

=(Total Fabric weight in lbs Weaving Price)

=(4.029 2.2046 0.24)

= $ 2.132

For making the fabric if the cost is quoted for per meters, such as if the weaving cost is
Tk. 8/mtr or $ 0.107, then the weaving cost will be for

=(Total Fabric Length Weaving Price (1 + Wastage))

=(17.862 0.107 (1 + 12%))

= $ 2.134

However, the Weaving price will differ for different types of Woven Fabrics such as
Lycra Sheeting, Canvas, Twill etc. Also the given price is an estimated value &will vary
for factory to factory.

4. Sizing Cost:

For Sizing the fabric if the cost is quoted for per pounds, such as if the sizing cost is Tk.
11/lbs or $ 0.24, then the sizing cost will be for

=(Total Fabric weight in lbs Sizing Price)

=(4.029 2.2046 0.147)

= $ 1.306

For sizing the fabric if the cost is quoted for per meters, such as if the sizing cost is Tk.
5/mtr or $ 0.0667, then the sizing cost will be for

=(Total Fabric Length Sizing Price (1 + Wastage))

=(17.862 0.0667 (1 + 12%))

= $ 1.334
 However, the Sizing price will differ for different types of Woven Fabrics & will vary for
factory to factory.

5. Dyeing Cost:

For Dyeing the fabric if the cost is quoted for per pounds, such as if the dyeing cost is Tk.
88/lbs or $ 1.173, then the dyeing cost will be for

=(Total Fabric weight in lbs Dyeing Price)

=(4.029 2.2046 1.173)

= $ 10.421

For Dyeing the fabric if the cost is quoted for per meters, such as if the dyeing cost is Tk.
39/mtr or $ 0.52, then the dyeing cost will be for

=(Total Fabric Length Sizing Price (1 + Wastage))

=(17.862 0.52 (1 + 12%))

= $ 10.403

However, the Dyeing price will vary for Yarn Dyeing, Fiber Dyeing (Space Dyed).
Accordingly, the Processes involved for fabric making & the process loss will also differ
for Solid Dyeing method & other forms of Dyeing method.

6. Finishing Cost:

Finishing is a vital area of Woven Fabrics & without Heat Setting, Anti Creasing or other
different finishing it is very difficult to achieve proper quality of woven fabrics.

So for Finishing the fabric if the cost is quoted for per pounds, such as if the finishing
cost is Tk. 40/lbs or $ 0.24, then the dyeing cost will be for

=(Total Fabric weight in lbs finishing Price)

=(4.029 2.2046 0.24)

= $ 2.132
For finishing the fabric if the cost is quoted for per meters, such as if the finishing cost is
Tk. 8/mtr or $ 0.107, then the finishing cost will be for

=(Total Fabric Length finishing Price (1 + Wastage))

=(17.862 0.107 (1 + 12%))

= $ 2.134

However, the finish price will vary for different types of processes including in making
such as Anti Flame, Brushing and Calendaring etc. Thus with increase in processes the
value will also increase.

Finally the total Fabric Cost stands when calculating the Fabric price for Pounds
= Yarn Price+ Weaving Price+ Sizing Price +Dyeing Price +Finishing Price
= $ 8.3626+ $ 6.1404+ $ 2.132+ $ 1.306+ $ 10.421+ $ 2.132
= $ 30.494
As this is woven fabrics that requires a huge plant, so after considering 20% profit for
making the price will be for 12pcs/Dozen
= $ 30.494 (1+20%)
= $ 36.593

And the total Fabric Cost stands when calculating the Fabric price for Meters
= Yarn Price+ Weaving Price+ Sizing Price +Dyeing Price +Finishing Price
= $ 8.3626+ $ 6.1404+ $ 2.134+ $ 1.334+ $ 10.403+ $ 2.134
= $ 30.508
As this is woven fabrics that requires a huge plant, so after considering 20% profit for
making the price will be for 12pcs/Dozen
= $ 30.508 (1+20%)
= $ 36.609
7. Cost of Making (CM):
Considering it is a Long Sleeve Shirt, the machines required for this type of product is
35~40 to produce 800pcs to 900pcs per day. So for any compliance industry if the per
day machine cost is Tk-2000 or $ 27, then the Cost of Making per Dozen for such item
will be

Line Cost per day 12

=
Output per day per Line
Per day Machine Cost No .of Machine per line 12
=
Output per day per Line
27 35 12
=
800
= $ 14/Doz

CM can also be calculated by SMV (Standard Minute Value) & SAM (Standard Allowed
Minute). Thus if the SMV for such item is $ 0.7 & if it takes 18 minutes with 90%
Efficiency to prepare 1pc Garment, then the CM will be

SAM of the Garments Minute cost of Labour

=
Line Effency

180.7
=
0.9

= $ 14/Doz

However, note that the price will be applicable for order qty from 10000pcs to 100000pcs
because if the qty is like 1000, 3000, 5000pcs then from machine setup to reaching full
flow of production takes 3 days so for calculating the CM one needs to consider this time
loss for small quantity. Thus the CM will be more for smaller order qtys.

8. Accessories Cost:
Though the Accessories Cost is just a term, but in actual accessories mean all the sewing
& finishing items required to prepare the Garments.
As per given Tech File an item such as this one consists of below Accessories:

Main Label:
The Main Label is used for indicating the Brand details & Country of
Manufacture for the Garments that is mentioned by printing on Woven Tape or by
weaving pattern creating designs of wording to mention the same.
 Sewing Thread:
The Sewing Thread is used for joining different garment Fabric Cut panels for
preparing the Garments. There are 2types of Sewing Thread, one is Polyester
Thread (Ply yarn) & the other is Filament Thread (Core spun yarn) which are
available in 2000meter & 4000meter Yarn Cones. In this case the Yarn used that
is used is 4000meter Cones.

In this Case, consider the Shirt requires 300meters of Thread for preparing the
Garments.

Care Label:
The Care Label is used for indicating the instructions of taking care of the
Garments that is mentioned by printing on Satin Tape or on Nylon Tape by
attached the same on back side of the Garments. On some occasions the care
instructions might also be printed.

Size Label:
The Size Label is used for indicating the size of the Garments for which age
people of certain type of body structure the Garment is suitable. This as per given
picture indicates woven Size Label.

Button:
As per given image the Shirt contains 6 Buttons on front placket & 3 Buttons on
each cuff. So considering all the Buttons attached on the body the total of 12
buttons required for the garments. But in all cases spare buttons are given of each
size for security purpose & in most cases those are provided on the Garments by
keeping inside Zip Lock Poly. Thus in total of 14 buttons are consumed per body.

Button Poly:
Small Zip Lock Poly bags which are used for providing spare buttons along with
the garment by attaching with Tag Pin mostly on back neck size labels.
 Price Tag:
The Price Tag is used for indicating the price of the Garments that is mentioned
by printing on Paper Card & is attached on the Garments by Tag Pin.

Hang Tag:
The Hang Tag is a Brand Tag Paper Card which also is attached on the Garments
by Tag Pin/ Lock Pin.

Tag Pin:
The Tag pin is the plastic pin for attaching the Hang Tag, Price Tag with the
Garments by Tag Gun. Normally it is found in Boxes of 5000pcs.

Hanger:
In most cases Woven products are shipped by hanger pack or by using poly bags
containing plastic hanger attached with it. For this style we will use Hangers.

Sizer:
For properly identifying for which age group & for which type of body the
Hanged product at store is suitable for a size mentioned clip is attached on
Hangers.

Single Poly:
As per given measurements if the Garments are half fold the Single Poly
measurement will be at most 52cm38cm or 20.5 15 per body & if per
thickness of the Poly is 200gauge. Then the weight for 1pcs of poly will be

Length Width Gauge

=
3300 1000
20.515200
=
3300 1000
= 0.01864Kgs.

Poly Sticker:
Such Printed Stickers which are used for mentioning the order & style details on
the Poly.

Blister Poly:
If 20 pcs are packed in one Blister Poly, then the measurements of the Blister
measurement will be at most 60cm45cm or 23.617.8 per body & if per
thickness of the Poly is 200gauge. Then the weight for 1pcs of poly will be
 Length Width Gauge
=
3300 1000
23.617.8200
=
3300 1000
= 0.02546Kgs.

Carton:
Considering per body height is 2cm, then for 20pcs body the Carton Height will
be 42cm including the Carton Folding allowance. Also accordingly if the Carton
have similar measurement as Blister Poly, then with Folding allowance the entire
Carton measurement will be LWH = 54cm40cm42cm.

Thus accordingly the total Consumption will be

(Length +Width +6)(Width +Height +4)2

= Square Meter
10000
(54+40+6)(40+42+4)2
= Square Meter
10000
=1.72Square Meter.

Gum Tape:
The Gum Tape is used for closing the Carton after completing the packing of the
Garments & Gum Tape contains Adhesive Gum at the Back side of it. So if the
Carton measurement is LWH = 54cm42cm42cm, then the Gum Tape
required will be

(542)+(428)1.3
= Meter
100
(422)+(328)1.3
= Meter
100
= 5.564Meter.
Accessories Per Unit Sourci Final
Unit Price Dz Wastage Costing Formula Value
Item Conz ng Unit
$0.5 1 12 (1 + 5%) 0.5 $0.525
Main Label 1 12 12 5%
(Price/Dz) 12
Sewing $0.7 300 4000 300 12 (1 + 5%) 0.7 $0.662
12 5%
Thread (Price/Cone) meter meter 4000
$0.1 1 12 (1 + 5%) 0.1 $0.105
Care Label 1 12 12 5%
(Price/Dz) 12
$0.1 1 12 (1 + 5%) 0.1 $0.105
Size Label 1 12 12 5%
(Price/Dz) 12

$15
14 12 (1 + 5%) 12 $1.0531
Button (Price/Grand 14pcs 1728 12 5%
1728
Gross, 1728pcs)

$0.05 1 12 (1 + 5%) 0.05 $0.0525

Button Poly 1 12 12 5%
(Price/Dz) 12
$0.2 1 12 (1 + 5%) 0.2 $2.52
Hanger 1 1 12 5%
(Price/pc) 1
$0.03 1 12 (1 + 5%) 0.03 $0.378
Sizer 1 1 12 5%
(Price/pc) 1
$0.1 1 12 (1 + 5%) 0.1 $0.105
Price Tag 1 12 12 5%
(Price/Dz) 12
$0.2 1 12 (1 + 5%) 0.2 $0.210
Hang Tag 1 12 12 5%
(Price/Dz) 12
$5 1 12 (1 + 5%) 5 $0.013
Tag Pin 1 12 12 5%
(Price/5000pc) 5000
$2 0.01864 0.01864 12 (1 + 5%) 2 $0.47
Single Poly 1 12 5%
(Price/Kg) Kgs 1
$0.05 1 12 (1 + 5%) 0.05 $0.0525
Poly Sticker 1 12 12 5%
(Price/Dz) 12
$2 0.02546 0.02546 12 (1 + 5%) 2 $0.032
Blister Poly 20 12 5%
(Price/Kg) Kgs 20 1
$1 1.72 1.72 12 (1 + 5%) 1 $1.084
Carton 20 12 5%
(Price/Sq.Mtr.) SqMtr. 20 1
$0.02 5.564 5.564 12 (1 + 5%) 0.02 $ 0.07
Gum Tape 20 12 5%
(Price/Mtr.) Mtr. 20 1
$7.91
Total Price
9. Courier Cost:
The Cost required for Transporting the entire garments from Garments Industry to the
Sea Port is the Courier Cost. In this case if the total Garments Qty which is used for
quoting is 100000pcs, then if per Carton contains 20pcs.
Then the total amount of cartons will be 5000pcs.
And if per Carton CBM is

Length Width Height

= CBM
1000000
544042
= CBM
1000000
= 0.09072 CBM.

Then the CBM for entire Qty will be

= 0.090725000
= 453.6CBM.

So if a Size 40feet container is of 56CBM & 20feet container is of 28CBM.

Thus total this order will require 8Containers of 56CBM & 1 containers of 28 CBM

Finally,56CBM containers cost $ 700/container & 28CBM containers cost $350/container

& total costing of
=8$700+$350
=$5950.

Hence for 100000pcs the Courier Cost is $5950 & thus for 1 Dozen the cost will be
$0.714 or $ 0.8.

10. Testing Cost:

If per Colour body has to do 8tests & so for 6colours there will require 48 tests.
Thus considering each test costs $25, the total Testing Cost will be $1200.
So for each body the Cost will be $0.012 & for Dozen the Cost will be $0.144 or $0.15

11. L/C Handling Cost:

If LC handling charge for each shipment is $50 & there is 5 Shipments.
Then total L/C handling charge will be $250 & for per Dozen the cost will be $0.03.

12. Others Cost:

For other costs $0.5 can be estimated for parcel & other services.
Finally, after summarizing all the costs the Garments Price if worked with Fabric price in pounds

The Fabric Price is = $36.593

The Trims Price is = $ 7.91

Testing Price is = $ 0.15

Courier Cost is = $ 0.8

L/C Cost is = $ 0.03

Other Cost is = $ 0.5

CM is = $ 14

So total cost for making the Garments will be $ 59.983/Doz & after considering 15% profit the
total value will be $ 68.9805/Doz.

Hence the FOB for 1piece garment will be $ 5.75.

Again, after summarizing all the costs the Garments Price if worked with Fabric price in meter

The Fabric Price is = $36.609

The Trims Price is = $ 7.91

Testing Price is = $ 0.15

Courier Cost is = $ 0.8

L/C Cost is = $ 0.03

Other Cost is = $ 0.5

CM is = $ 14

So total cost for making the Garments will be $ 59.999/Doz & after considering 15% profit the
total value will be $ 68.99885/Doz.

Hence the FOB for 1piece garment will be $ 5.75.

Lastly please note that the prices mentioned will largely vary for factory to factory or country to
country. The intention of preparing this document is to give a total idea where & which costs are
included while preparing a cost sheet.