2. Submitted To
Minhaz Ahmed
Lecturer
Dept. of Textile Engineering
Submitted By:
Name ID Batch
Md.Azharuddin Pradhan 2011200400090 18th

3. Comparative Analysis For
Manufacturing A Fully
fashioned Sweater

4. Sweater Style No: MB509

5. About This Sweaters:
Knitting Types
 Fully Automatic Flat Knitting M/c (Jacquard)
 Flat Knitting M/c (Manual)
Composition
 100% Acrylic
 100% Cotton
Count :
 2/32
Gage
 12g
Yarn price
100% Acrylic
 1lbs = $1.40 so 7.43lbs = $10.40 AND 6.88LBS=$9.63
100% Cotton
 1lbs = $2.15 so 9.31lbs = $20 & 8.80LBS=$18.92

6. Automatic Flat Knitting M/c (Jacquard)
Knitting type
Automatic flat knitting
Timing
 Knitting timing 50 M but with 15% extra 57.5 M or 60 M
 Per day working houres-10hr
 Per day production per m/c -10pc
 Running m/c 400
 Per day production 4000 pcs

7. Costing :
Yarn Required
 Yarn Required for per dozen sweaters 6.75 lbs. that’s means with 10% extra
7.43 lbs. (100% Acrylic)
 Yarn Required for per dozen sweaters 8.46 lbs. that’s means with 10% extra
9.31 lbs. (100% Cotton)
Yarn price
100% Acrylic
 1lbs = $1.40 so 7.43lbs = $10.40
100% Cotton
 1lbs = $2.15 so 9.31lbs = $20
Accessories cost - $1 /dzn
Test cost - $1

8. Costing
CM cost:
 Cost of making total - $53.00
Knitting cost-
 Timing -53min =$31.80
So, 58x.05x12= $31.80( auto m/c cost per pc per minute $.05)
 Overhead +Linking+Triming+Mending+Finshining =$21
So we can Saied that total cost of making(CM)=$52.80 or $53

9. FOR 100% Acrylic
Total cost= Yarn + Accessories+ Test+ CM
=$10.40+$3+$1+$53
=$67.40
With Govt. 7% commission = $72.2
FOB Price/pcs=$6.02
FOR 100% Cotton
Total cost= Yarn + Accessories+ Test+ CM
=$20+$3+$1+$53
=$77
With Govt. 7% commission = $82.40
FOB Price/pcs=$6.9

10. Flat Knitting M/c (Manual)
 Knitting Process – Manual
 Knitting Cost Per M/C Per Day 400tk
 Per day production per m/c 8 pc
 Running m/c 1100
 Per day production 8,800 pcs

11. Costing
 Knitting cost = 400tk per m/c
Per day production 8 pcs per m/c so per pcs knitting cost=50tk
 Linking cost = 20tk/pcs
 Trimming cost = 10tk/pcs
 Mending cost = 10tk/pcs
 Production Bonus = 30%
 Finishing cost = $7 /doze ( sewing ,washing , ironing,PQC, packing
etc. )

12. .
CM cost=
(KNITTING+LINKING+TRIMING+MENDING+PRODUCTION
BONUSE+FINISHING+OVERHEAD)
KNITTING+LINKING+TRIMING+MENDING+PRODUCTION BONUSE=
(50+20+10+10+30%)TK=117TK
=1404TK/DOZ
=$18.72($1=75TK)
SO, $18.72+$7+$15=$40.72/DOZ
TOTAL CM COST=$40.72
Yarn price
100% Acrylic
 1lbs = $1.40 so 6.88LBS=$9.63
100% Cotton
 1lbs = $2.15 so 8.80LBS=$18.92

13. .FOR 100% Acrylic
Total cost= Yarn + Accessories + Print+ Test+ CM
=$9.63+$3+$6+$1+$40.72
=$60.35
With Govt. 7% commission = $64.6
FOB Price/pcs=$5.4
FOR 100% Cotton
Total cost= Yarn + Accessories+ Print + Test+ CM
=$18.92+$3+$6+$1+$40.72
=$69.64
With Govt. 7% commission = $74.5
FOB Price/pcs=$6.21

14. Discussion
I hope after this all calculation for this product manual flat m/c is
perfect for more profit.
Case:
 Automatic m/c wastage %=15% on the other side manual m/c wastage % =
7%-8%
 Auto m/c per day production up to 30pcs/day but here only 10 pcs/day. For
that in factory more production losses.
 Costing is less in manual from automatic m/c process. As like for
100% acrylic FOB cost for manual =$5.4 & Automatic =$6.21, so I
hope manual is much batter for this style

15. Conclusion
After all this Analysis we can Saied that for manufacturing this fully fashioned
sweater Fully Automatic Flat Knitting M/c (Jacquard) is more costly and more
time needed and production hampering is done by that so Flat Knitting M/c
(Manual) process is much batter process.