This document provides a costing analysis for a garment consisting of an ikkat shell fabric and cotton silk trim. It details the technical specifications for the front and back of the garment. It then lists the raw materials required and their costs, along with production costs including labor. The total direct cost is calculated to be Rs. 933. Overheads add Rs. 186.6, giving a cost price of Rs. 1119.6. With a 10% margin, the selling price is estimated to be Rs. 1231.56. Breakdowns of the time and costs for cutting, embroidery, stitching and finishing operations are also provided. The total production cost is estimated to be approximately Rs. 120.

1. GARMENT COSTING
PROJECTREPORTON-:
PRESENTED BY-:
RASHMI KUMARI.
M.A(APM)

3. TECHNICAL DETAIL-:
SHELL FABRIC-:IKKAT
FABRIC2-:COTTON SILK

4. front
Total length 34”
Neck depth 7”
Yoke depth 12”
Sleeve length 13”
Slit length 6.5
Empire belt depth 1.5”
Pippin at hem 3/8”
back
Total length 34”
Neck depth 3”
Empire pippin 12”
Pippin width 3/8”
Sleeve length 13”
Patch sleeve 3”
Back patch L=2.5”;b=6.5”
(FOR SIZE 10)-:

5. SHELL FABRIC(IKKAT)-------------------2MET.
FABRIC2(FOR YOKE &TRIM)----------1.75MET.
WIDTH OF THE FABRIC ROLL---------30”- 45”
FABRIC REQUIRED PER GARMENT(FOR SIZE 10)-:
COST OF FABRIC-:
COST OF SHELL FABRIC(IKKAT)= RS150/MT.
COST OF TRIM FABRIC(COTTON SILK)=RS 150/MT.
THREAD FOR STITCHING=RS10/SPOOL
PRODUCTION COST(C.M.T)=120
LABEL COST= RS.3/PC
TAG COST= RS.3/PC.

6. FABRIC BUTTONS RS.5/PC (3PC./GARMENT)
BEADS(CUT PIPE) RS. 10/ PACK (1 PACK)
SMALL BEADS RS. 5/ PACK (1 PACK)
RAYON THREAD RS. 10/MET.(3 COLOR.)
MANUAL EMB.CHARGE 50/HR
POLY-BAG RS. 5/GARMENT
BUTTER PAPER RS.5/GARMENT

7. S.NO. description Avg./pc wastage Total consumption rate amount
1. SHELL FABRIC(IKKAT) 2MET 10% 2+10%*2= 2.2/MET. 150/MET. 2.2*150=RS.330
2. FABRIC.2(COTTON SILK) 1.75 10% 1.75+10%*1.75=1.925/MET. 150/MET. 1.925*150=RS.288.75
3. FABRIC BUTTONS 3 5% 3+5%*3=3.15/GR. 5/PC. 3.15*5=15.75/GR.
4 BEADS 2PKT. 0% 2 PKT. 10+5 15/GR.
5. RAYON THREADS 12MET(
3CLR.)
10% 12+10%*12=13.2MET./GAR 10 132/GR.
6. STITCHING THREAD 10
8. TAGS 1 5% 1+5%*1=1.05 10 1.05*10=10.50
9. LABEL 2 5% 2+5%*2=2.1 5 2.1*5=10.5
10. POLYBAG 1 5% 1+5%*1=1.05 5 1.05*5=5.25
11. BUTTER PAPER 1 5% 1+5%*1=1.05 5 1.05*5=5.25
TOTAL RAW MATERIAL
COST
RS.813
TOTAL PRODUCTION
COST(C.M.T)
RS. 120
TOTAL DIRECT COST RS.933

8. Total direct cost Rs.933
OVERHEADS 186.6
COST PRICE 1119.6
MARGIN10% 111.96
SELLING PRICE RS.1231.56
Note-:Overheads=20%of direct cost
Cost price=direct cost + overheads
Margin=10%of cost price
S.P=C.P+MARGIN

9. S.NO. operat
ion
s.m.v rate amount Operational
breakdown
Time
taken
(sec.)
Idle
time
s.m.v
1. CUTTING 2.275 3.33 RS.7.57 PATTERN MAKING 60 5% 63
SPREADING 20 5% 21
LAYERING 30 5% 31.5
CUTTING 20 5% 21
TOTAL TIME
TAKEN
136.5
TOTAL TIME
TAKEN IN MIN.
2.275
Embroidery cost rate Hrs worked amount
MANUAL CHARGE 50/HR. 2HR RS.100

10. s.no. operation s.m.v rate amount TOTAL
operation
TOTAL
time
taken in
(sec.)
IDLE
TIME
TOTAL TIME
TAKEN
2. STITCHING 2.1 5 RS.10.5 12 120 5% 126.00
TOTAL TIME IN
MIN.
2.1
S.NO. OPERATION S.M.V RATE AMOUNT TOTAL
OPERATION
TOTAL
TIME
TAKEN IN
SEC.
IDLE TIME TOTAL
TIME
TAKEN
1. FINISHING
&
PACKAGING
0.6125 1.67 RS.1.022 4 35 5% 36.75
TOTAL
TIME
TAKEN IN
MIN.
0.61
TOTAL PRODUCTION COST= 7.57+100+10.5+1.022
= 119.022 OR APPROX RS.120/-