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Formula:
Cpd = L x W x 12 x GSM kg
10000000
Where, Cpd = Consumption per dozen
L = Length
W = Width
A) Cpd (body) = L x W x 12 x GSM kg
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= 70 x 102x 12 x 150 kg
10000000
= 1.28 kg
B) Cpd (Sleeve) = L x W x 12 x 2 x GSM kg
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= 25 x 49 x 12 x 2 x 150 kg
10000000
= 0.44 kg
c) Wastage % 7%
= 25 x 49 x 12 x 2 x 150 kg
107
= 0.44 kg
C) Cpd (Collar) = L x W x 12 x GSM kg
107
= 46 x 10 x 12 x 400 kg
107
= 0.22 kg
Measurement Chart:
Cpd = L x W x 12 x GSM kg
107
= 114 x 2 x 72 x 12 x 200 kg
107
= 3.93 kg
Actual Cpd = (3.93 + 7%) kg
= 4.2 kg
So, fabric consumption for 1 dozen Trousers is 4.2
Pre-requisites:
Unit price Costing
1. Fabric consumption 2 kg/dz $5.0/kg $10/kg
2. Accessories $2/dz $2/dz
3. CM (cost of manufacturing) $2/dz $2/dz
Total $14
3. CM $4-6/dz $5
Total $21
Total cost = A+ B
= $21 + $4.2
= 25.2
C) Profit at 5% = $25.2 x 5%
= $26.46
= $26.5
3. CM $4-6/dz $5
Total $29.5
A) Direct cost (raw material) = $21
Total cost = A+ B
= $21 + $4.2
= $33.2
C) Profit at 5% = $33.5 x 5%
= $35.18
= $35.18