This presentation discusses the per unit cost of production for men's shorts. It provides details on the product, including common materials used like various fabrics, trims, labels, and other components. It outlines the manufacturing process and operation procedure. Key terms are defined, such as FOB and contribution margin. The cost of production per unit is calculated as $20.80, with the wholesale price being $50, leaving $29.20 extra. The retail price is $65. In conclusion, the presentation analyzed the price differences between cost of production, wholesale price, and retail price for men's shorts.

1. WELCOME TO MY PRESENTATION
Presentation topic:
per unit cost of production

2. Submitted To
• Brig.Gen. Shafaat Ahmed
• School of Business Administration(MBA program)
• South East University

3. Submitted by….
• Md. Mezbauddin Ahmed
• Id: 20141110001047

4. Product details: men’s short
• Shorts are a garment worn by both men and
women over their pelvic area, circling the waist
and splitting to cover the upper part of the legs,
sometimes extending down to knee but not
covering the entire length of the leg. They are
called "shorts" because they are a shortened
version of pants, which cover the entire leg.
Shorts are typically worn in warm weather or in
an environment where comfort and airflow are
more important than the protection of the legs.

5. Manufacturing materials:
• FABRIC-1 - BODY FABRIC FABRIC-2 - CONTRAST
• FABRIC-3 – POCKETING TRIMS
• INTERLINING MAIN LABEL
• SIZE LABEL 1 SIZE LABEL 2
• SIZE LABEL 2 CARE LABEL
• INSIDE LABEL 1 PRICE TAG
• HANG TAG 1 LOT LABEL
• BUTTON 1 SNAP button
• METAL BRANDING PRINTED TAPE 1
• FLY ZIP CARTON & POLYBAG
• CARTOON POLYBAG STICKER
• SEWING THREAD GUMTAPE

6. Operation Procedure

7. Trims are used

8. Shipment

9. Some Important terms:
• FOB:
• A trade term requiring the seller to deliver
goods on board a vessel designated by the
buyer. The seller fulfills its obligations to
deliver when the goods have passed over the
ship's rail.

10. Some Important terms:
• Contribution Margin
• A cost accounting concept that allows a
company to determine the profitability of
individual products. The phrase "contribution
margin" can also refer to a per unit measure of
a product's gross operating margin, calculated
simply as the product's price minus its total
variable costs.
•

11. Price differences:
• Cost of production (with producer’s cm)
• $20.80
• BUYER’s whole sale price $50
• That is buyers have $29.20 extra
• Retail price $65

12. Conclusion
• this presentation is basically an presentation
where i try to find per unit cost of production.
From this presentation I can realize the price
difference between produce cost, whole sale
price and retail price.

13. THANK YOU VERY MUCH
• For Stay With Me…