The document outlines garment costing calculations, including fabric consumption, labor costs, and various direct and indirect costs involved in apparel manufacturing. It includes specific formulas for calculating costs per garment based on dimensions and efficiencies, as well as examples of calculating the costs for a polo neck t-shirt and woven pants. Additionally, it details the breakdown of costs including accessories, transportation, overheads, and profit margins to derive net pricing.

2. MD.KHAIRUL BASHAR
B.Sc. in Textile Engineering
Concentration: Apparel Manufacturing Technology
Intake:7th
Section:01
ID: 12131107011
Bangladesh University of Business and
Technology(BUBT)
Garments Costing

4. Calculation Formula:
Fabric Consumption:
[{(B.L +S.L + 4-10 cm) ×( ½ chest+ 2-4 cm) ×2}×GSM ]
=……………………………………………………………………
10000000
Labour cost per minute = (Monthly salary of
an operators/Total minutes available in the
month

5. Sewing cost = (SAM of the garment * Minute
cost of the labour) / Line eff%
Cutting cost = (SAM of cutting * Minute cost
of the labour) / cutting efficiency (%)
CMT = sewing cost + cutting cost + trimming

6. Garment Costing:
For garments costing a merchandiser needs to have clear
conception on some important Terms. They are-
 Fabric Consumption
 Fabric Cost
 Accessories Cost
 Print/Embroidery/Washing Charge
 C.M.
 Freight (C & F)
 Payment mode (at sight deferred payment 60days or 90
days or 120 days, TT, Sales Contract)

7. Example of garment costing calculation:
 The calculation of garment costing is given by assuming the
following dimensions for polo neck T-shirt,
 No. of pieces = 5000,
 Salary of the operator =6000 tk/month=80$/month,
 No. of working days = 26,
 Line efficiency considered= 52%,
 Sewing SAM= 15 min.,
 Cutting SAM= 7 min. 1$ =75 taka
 Chest = 60 cm,
 Length (HSP to waist) = 75 cm,
 Sleeve length = 25 cm
 Fabric used is 2/60s 100% cotton S/J fabric.
 GSM is 180

8. Solution :-
The fabric consumption can be calculated as
[{(B.L +S.L + 4-10 cm) ×( ½ chest+ 2-4 cm) ×2}×GSM ]
=……………………………………………………………………………………
10000000
[{(75+25 + 4) ×( 60+ 2) ×2}×180 ]
=……………………………………………………..
10000000
= 0.232 + Wastage 10% [if consider 10% wastage]
= 0.255 kg/pcs
CMT (cost of making with trimming) charges may be calculated as follows
Labour cost per minute = (Monthly salary of an operators/Total minutes available in
the month
= 6000/ (26×8×60)
= 0.48 tk.

9. Sewing cost = (SAM of the garment * Minute cost of the labour) /
Line eff%
= 15*0.48 / 52%
= 13.85 tk.
Cutting cost = (SAM of cutting * Minute cost of the labour) /
cutting efficiency (%)
= 7*0.48 / 52%
= 6.46 tk.
Now trimming cost is considered as 3.70 tk. but it depends how
number of operators are there for trimming .
CMT = sewing cost + cutting cost + trimming
= 13.85+ 6.46+ 3.70
= 24.01 tk.

10. Consumption Calculation for woven
basic Trouser/Pant:

11. Here,
Fabric width =59″
½ waist circular =46cm + 8 (Seam allowance) = 54cm
Front rise = 28cm ( Including waist belt ) + 8 (Seam allowance) = 36cm
½ Thigh circular = 36cm + 6 (Seam allowance) = 42cm
Inseam length = 821cm + 3 (Seam allowance) = 85cm

12. Consumption = (54 × 36) × 2 + (42 × 85) × 4 ÷ 36 ÷ 59 + 5%
= 3888 + 14280 ÷ 6.45 ÷ 36 ÷ 59 + 5%
= 1.33 + 0.05
= 1.38 yds /pcs
Per doz = 1.38× 12
= 15.84 /dz (ypd) + 5%(wastage)
= (15.84 × 5/ 100) + 15.84
= 0.792 + 15.84
= 16.63 yds/doz

13. If the price for the fabric is $0.95 per yds. The cost for the garment will be
Cost per dozen (Fabric) = .95 x 16.63
= $ 15.80
Accessories: cost /dz = US $ 6.00 (1 piece all time $ .15)
CM /dz = US $ 10.00
Subtotal = US $ 31.80
Transport cost from factory to sea or airport (.5%) = US $ 0.20
Clearing and forwarding cost (2%) = US $ 0.90
Overhead cost (.5%) = US$ 0.20
Net cost price = US$ 33.10
Profit (10%) = US $ 4.2
Net FOB Price =US $ 37.30
Freight (4%) =US $ 2.00
Net C & F =US $ 39.30
Insurance (1%) =US$ 0.48
Net CIF Price =US $ 49.12

14. Net FOB Price =US $ 37.30
Freight (4%) =US $ 2.00
Net C & F =US $ 39.30
Insurance (1%) =US$ 0.48
Net CIF Price =US $ 49.12