The document provides a cost sheet for a children's dress including calculations of material consumption for different sizes, a breakdown of material and production costs, overhead costs, and the total price. Fabric consumption is calculated based on dress measurements and formulas. The total price for 250 dresses is $1,61,077 which includes costs for materials, labor, overhead, shipping and 10% profit margin.

1. Apparel Costing
Assignment 2- Preparing Cost Sheet
Garment:
Kid’sFrock
Model No:Pd10056
Model Name:NaughtyNinosGirl'sRuffledDress
GarmentDescription:
SleevelessFrockwithacape.
Material:Shell:100% Polyester,Lining:100% Cotton
Belt& Flower:Chiffon
Garment:
ClientDetails:
Buyer:PinkFlamingos
No.of pieces:250 Pcs
Size Assortment:s:m:l=100:100:50
Destination:USA
ShipmentMode:Cargosail
ShipmentPay:
Price USD 221.63
dead weight 0.45 kgs
box dim 7 x 9 x 2 inch.
tax & duties USD 0
GarmentConsumption:
Measurements:

2. Label size
Age
(in years)
Height
(in inches)
Bust
(in inches)
Waist
(in inches)
S 2-3 Y 20.8 23.23 21.65
M 5-6 Y 24.4 25.98 24.41
L 9-10 Y 30.7 30.71 29.13
GarmentConsumption:
Formula: [
𝟐∗(𝐟𝐮𝐥𝐥 𝐥𝐞𝐧𝐠𝐭𝐡+ 𝐀𝐥𝐥𝐨𝐰𝐚𝐧𝐜𝐞)∗(
𝟏
𝟐
𝐂𝐡𝐞𝐬𝐭 𝐋𝐞𝐧𝐠𝐭𝐡+ 𝐀𝐥𝐥𝐨𝐰𝐚𝐧𝐜𝐞)
𝟑𝟔∗𝑭𝒂𝒃𝒓𝒊𝒄 𝑾𝒊𝒅𝒕𝒉∗𝟐.𝟓𝟒
* 0.9144] + [Cape Requirement] + [Belt
Consumption] + Flower
Size=S [
2∗(20.08+0.5)∗(
1
2
23.23+0.5)
36∗40∗2.54
* 0.9144] = 0.124 mts
Size=M [
2∗(24.4+0.5)∗(
1
2
25.98+0.5)
36∗40∗2.54
∗ 0.9144] = 0.167 mts
Size=L [
2∗(30.7+0.5)∗(
1
2
29.13+0.5)
36∗40∗2.54
∗ 0.9144] = 0.226 mts
Total FabricConsumption:(Lining-Cotton) (S*100) + (M*100) + (L*50)
= (0.124*100) + (0.167*100) + (0.226*50)
=12.4 + 16.7 + 11.3
= 30.4 mts
Size=S [
2∗(20.08+0.5)∗(
1
2
23.23+0.5)
36∗40∗2.54
* 0.9144] +[0.0124mts] = 0.1364 mts
Size=M [
2∗(24.4+0.5)∗(
1
2
25.98+0.5)
36∗40∗2.54
∗ 0.9144] +[0.0144mts] = 0.1814 mts
Size=L [
2∗(30.7+0.5)∗(
1
2
29.13+0.5)
36∗40∗2.54
∗ 0.9144] +[0.0164mts] = 0.242 mts
Total FabricConsumption:(Shell-Polyester) (S*100) + (M*100) + (L*50)
= (0.1364*100) + (0.1814*100) + (0.242*50)
=13.64 + 18.14 + 12.1
= 43.88 mts

3. Formula: [
𝟐∗(𝐁𝐞𝐥𝐭 𝐖𝐢𝐝𝐭𝐡+ 𝐀𝐥𝐥𝐨𝐰𝐚𝐧𝐜𝐞)∗(
𝟏
𝟐
𝐖𝐚𝐢𝐬𝐭 𝐋𝐞𝐧𝐠𝐭𝐡+ 𝐀𝐥𝐥𝐨𝐰𝐚𝐧𝐜𝐞)
𝟑𝟔∗𝑭𝒂𝒃𝒓𝒊 𝒄 𝑾𝒊𝒅𝒕𝒉∗𝟐.𝟓𝟒
* 0.9144] 3657,6
Size=S [
2∗(2+0.5)∗(
1
2
21.65+0.5)
36∗40∗2.54
* 0.9144] = 0.007 mts
Size=M [
2∗(2+0.5)∗(
1
2
24.41+0.5)
36∗40∗2.54
∗ 0.9144] = 0.034 mts
Size=L [
2∗(2+0.5)∗(
1
2
29.13+0.5)
36∗40∗2.54
∗ 0.9144] = 0.056 mts
Total FabricConsumption:(Belt-Chiffon)(S*100) + (M*100) + (L*50)
= (0.007*100) + (0.034*100) + (0.056*50)
=0.7+3.4+2.8
= 6.9 mts
Total FabricConsumption:
1. Cotton=30.4 mts
2. Polyester=43.88 mts
3. Chiffon=6.9 mts
Cost Sheet:
Materials:
Sl.no Particulars Cost (INR) Quantity Price (INR)
01 Fabric:
 Cotton
 Polyester
 Chiffon
120/m
190/m
250/m
30.4 mts
43.88 mts
6.9 mts
3,648
8,337.2
1,725
02 Flower 0.89 250 222.5
03 Sewing Thread 15 200 3000
04 Label:
 Main Label
 Size Label
 Wash care Label
2
1
1
250
250
250
500
250
250
05 Hangtags 3 250 750
06 Polybag 2 250 500
07 Carton Box 2 250 500
08 Price Tag 1 250 250
09 Elastic 3.4 250 850
10 Glass Sheet 1.9 250 475
Total: 21,258

4. Overall CostSheet:
Sl.no Particulars Cost Total Price
01 Prime Cost:
 Labour Wages
 Raw Materials
 MiscellaneousExpenses
24,000
21,258
12,000
57,258
02 Factory Cost:
 Factory Overheads
 Prime Cost
24,000
57,258
81,258
03 AdministrationCost:
 Factory Cost
 AdminOverheads
81,258
20% of 24,000
86,058
04 Total Cost:
 Selling&DistributionOverhead
 AdministrationCost
16,000
86,058
1,02,058
05 Machine Depreciation 10% of Prime Cost 5,725.8
06 Rejection 5% of Factory Cost 4,062.85
07 Wastage 7% of AdministrationCost 6,024.06
08 ShipmentCharges 33,000 33000
04 Profit 10% of Total Cost 10,205.8
Total Price: 1,61,077
SubmittedBy,
N Saranya
16BFT1006