12. Cost Sheet
Item Description Color Yield Cost per unit Cost Total cost
PIECE GOODS Fabric Burlington cotton sheeting White 2 1.75 3.5
TOTAL 3.5
Item Description Color Yeild Cost per unit Cost Total cost
C&C T-40 White 200 0.01 0.02
TRIMS AND FINDINGS
C&C Button White 9 0.025 0.225
TOTAL 0.245
Activity SAM Rate Cost Total cost
Cutting 0.45 10 4.5
Sewing 1.5 8 12
DIRECT LABOR
Pressing 0.15 8 1.2
Inspection 0.1 8 0.8
TOTAL 18.5
Yield Cost per garment Cost Total cost
OVERHEAD 1 2 2
TOTAL $2
Box Plastic Bag Hangtag Tape Mailing Label Total Cost
SHIPPING AND PACKAGING 1 0.02 0.02 0.03 0.01
TOTAL 1.08
TOTAL COST
25.325
PROFIT(50%)
12.663
SELLING PRICE
$38.00
