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Garment Costing
Variable Function:
a. Fabric Consumption
b. Fabric Cost
c. Accessories Cost
d. Print/Embroidery/Washing Charge
e. Test + others
f. C.M.
g. Freight (C & F)
h. Payment mode (at sight deferred payment 60days or 90 days or 120 days, TT, Sales
Contract)

Fabric Consumption:

1. Consumption (Kg/ Doz) =

(L+S.L. + Allowance-01) (½ C + Allowance-02) GSM

X X X 2 X 12+Wastage Percentage
100 100 1000

L (Length) = HPS (High Point Shoulder)

= CBL (Central Back length)
= BL (Body Length)
S.L = Sleeve Length

Allowance-01: This is actually sewing allowance in length wise of a garment.

For T-Shirt, Bottom Hem = 2.5-3 Cm

Shoulder Join= 1.5 Cm
Sleeve Hem = 2.5- 3 Cm
Sleeve Join = 1.5 cm
Sub Total = 9 cm
In Hand = 1 cm
Grand Total =10 cm

Per Cut and Sewn allowance = 3 cm

Note: Pocket, Half moon, double layer bottom hem, and double layer sleeve s/b calculated on
lengthwise.

2. Chest Allowance: This is sewing allowance in width wise of garment

a. Side Seam = ½ Chest + 4cm
b. Tube Seam= ½ Chest + 0 cm

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c. Per cut and sewn allowance= 2 cm

2. Consumption (Kg/ Doz) = Length in Meter X Width In M X GSM in Kg X 2 X 12 +

Wastage Percentage

3. Neck Rib # 1x1/1x1 elastane rib circular

Neck Rib Consumption:

6% of net consumption or
Height (Length) = Rib height or rib width or rib depth

Total Height= Rib Height X 2 + Allowance

Width = Neck opening or neck width x 2 + 2 cm (Round)

= Neck opening or neck width x 2 + 5 cm (V-shape)

Mathematical Calculation:
19cm
2 cm
B C1
C B1
D A1
C
B
A A

A=Body Length= 70 cm
B=Sleeve length=25 cm Picture 02
½ C=1/2Chest =55 cm A= Body length 1=15 cm
B=Body Length 2= 15 cm
C= Body Length 3=40 cm
Picture 01 D= ½ Chest =55 cm
A1= Sleeve length1=10 cm
B1= Sleeve Length2=5 cm
C1=Sleeve length3=10 cm

Example:-
Pls calculate the consumption/doz on the basis of 180 GSM, S/J and neck
rib gsm 230

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For picture 01:

Consumption (Kg/ Doz) =

(70+25 + 10) (55 + 3) 180

X X X 2 X 12 + 5%
100 100 1000

= 2.76 kg/ doz

For picture 02:

Consumption (Kg/ Doz For color A) =

(15+10 + 8) (55 + 3) 180

X X X 2 X 12 + 5%
100 100 1000

=.86 kg/ doz

Consumption (Kg/ Doz For color B) =

(15+5 + 4) (55 + 3) 180

X X X 2 X 12 + 5%
100 100 1000

=.63 kg/ doz

Consumption (Kg/ Doz For color B) =

(40+10 + 5) (55 + 3) 180

X 2 X 12 + 5%
X X
100 100 1000

=1.44 kg/ doz

Total consumption: 0.86+0.63+1.44 = 2.93 kg/ doz

Neck Rib Consumption:

Width = Neck width x 2 + 2 cm (Round)

= 19X2+2 = 40 cm

Total Height= Rib Height X 2 + Allowance= 2X2 +2=6 cm

2. Consumption (Kg/ Doz) = Length in Meter X Width in M X GSM in Kg X 12 + Wastage

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= .06 X .4X.230X12+18%
=.07 kg/ Doz

Note: Following point s/b considered during marketing cost:

1. Fleece dia is not available.
2. Y/D stripe wastage is huge.

Math: 02
1. Question: Fabric Length 100yds width 58 inch (Open) GSM 230, what is fabric weight?
Ans: Fabric weight in Kg = Length (Meter) X Width (Meter) X GSM in Kg

W (Kg) = l x w x GSM
= (100 Yds X36 X 2.54)/100 X (58 X 2.54)/100 X 230/1000
= 91.44 x 1.4732 x .230
= 30.99 kg

2. Question: Fabric weight 50 kg, Fabric width 40 inch (tube) GSM 180. What is fabric
length in meter?
Ans: Fabric weight in Kg = Length (Meter) X Width (Meter) X GSM in Kg
W (Kg) = l x w x GSM
L = W (kg)/w X GSM
= 50/ (40X2.54X2)/100 X 180/1000
= 138.88 meter
L = 138.88 meter
= 138.88 x 1.0937 yds [1 meter = 1.0937 yds]
= 151.89 yds

3. Question: Fabric price 2.25 USD/ yds, Width 45 inch open, GSM 200,
Consumption 3.20 kg / doz, what is the garment fabric cost for per doz garments?

Ans: W (kg) = L (M) X w (M) X GSM (kg)

= L (M) X (45X2.54)/100 X 200/1000
L (M) = (3.20 X100X 1000) / (45X 2.54 X 200)
= 13.99 (M)
= 13.99 X 1.0937 yds
= 15.30 yds
Fabric cost (Per doz gmt)= Length X Unit price/ yds
= 15.30 x 2.25
= 34.56 USD / Doz

# Piping or Binding or Back Tape:

6% of net consumption or
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Cons: Length in M x width in M x GSM in Kg x 12 + allowance (18%)

Length: Neck width x 2 + 2 (R shape)
Width: If width is 1 cm or any unit Pls multiply by 4
Wastage:
Distribution:
1. Sewing wastage = 3%
2. Cutting and Finishing=2%
3. Print Wastage=2-3%
4. Emb. Wastage=2-3%
5. Garment Wash wastage=5% above (Depends on wash type)
 Garment Normal Wash=2-3%
 Garment Enzyme Wash=3-5%
 Garment Stone Wash= 5-10%
 Garment Pigment dyeing & wash=20-30%

Note: Wastage is variable depending on factory to factory.

FABRIC COST
1. Yarn cost count wise
2. Knitting charge
3. Dyeing charge
4. Special Finish (Like brush, peach, silicon softener, UV finish, Teflon finish, Easy care
finish, anti bacterial finish)
5. Process loss
6. Commercial cost (Packing, Transportation, BBL)
7. Profit margin

Detail:-

1. YARN:-

Relation between count and GSM:

A. Single Jersey:
1. 130-150 30’s
2. 160-170 26’s
3. 180-200 24’s (210)
4. 220-240 20’s

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B. P.K./Lacost/1x1 Rib:
1. 150-170 34’s
2. 180-200 30’s
3. 210-225 26’s
4. 230-250 24’s
5. 250-270 20’s

C. 2x1 Rib:
1. 220-230 30’s
2. 240-250 26’s
3. 260-280 24’s

D. Interlock
24 G 22 G
1. 40’s 220 200
2. 34’s 250 230
3. 30’s 260 240
4. 26’s 275 260

E. S/J with Lycra 5%:

1. 150-160 34’s
2. 170-190 30’s
3. 200-210 26’s
4. 220-240 24’s

F. Fleece:
1. 250 20,30’s (Ratio 20:80)
2. 300 10, 26’s (Ratio 30:70)

Req. F. GSM Yarn (Base Grey G.S.M. From 30”

cvc/tc + Loop (20GG)
Cotton)
290-300 30’s+10’s 221 73/74”
280 30’s+12’s 212 72/70”
260 34’s+12’s 198 66”
230-240 38’s+5’s or 179 64”
40’s+10’s
220 40’s+12’s 166 62”

Base 67.5% & Loop 32.5%

Yarn Price: Per Kg in USD

a. P/C or Carded yarn price same
b. CVC or Combed Yarn Price same
c. 5 cost need to add from20’s (as a standard count) for 4 count difference.

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2. KNITTING CHARGE:

TYPE OF FABRIC: - Per Kg in USD

Single Jersey - Solid dyed= $ 0.17
Single Jersey- with 5%-10% Elastane, Solid
dyed= $0.63
Single Jersey- with 5%-10% Elastane, Y/D,
Feeder stripe=$0.88
Single Jersey- with 5%-10% Elastane, Y/D, Eng
stripe=$2.35
Single Jersey - Yarn dyed, Feeder stripe=$0.49
Single Jersey - Eng Stripe =$2.16
Single Jersey - Single Mercerized, Solid
dyed=$0.18
Single Jersey - Double Mercerized- Solid
dyed=$0.18
Single Jersey - Single Mercerized - Eng
stripe=$2.18
Single Jersey - Double Mercerized - Eng
stripe=$2.24
Pique - Solid dyed=$0.31
Pique - with 5% Elastane, Solid dyed=$0.69
Pique - Yarn dyed, Feeder Stripe=$0.59
Pique - with 5% Elastane, Yarn dyed, Feeder
stripe=$0.69
Pique - Eng Stripe =$2.16
Pique - Single Mercerized, Solid dyed=$0.34
Pique - Double Mercerized - Eng stripe=$2.24
1X1 Rib - Solid dyed=$0.31
1X1 Rib/ 2X2 Rib - Yarn dyed, Feeder stripe
=$0.69
1X1 Rib - with 5% Elastane, Solid dyed=$0.69
2X2 Rib - Solid dyed=$0.56
2X2 Rib - with 5% Elastane, Solid dyed=$0.88
Variable/ Placement Rib – Solid dyed=$0.74
Plain Interlock - Solid dyed=$0. 41
Plain Interlock - Yarn Dyed=$0. 47
Drop Needle Interlock - Solid dyed=$0. 46
Jacquard/ interlock (design) - Solid dyed=$0.
74
Jacquard/ interlock (design) - Single
Mercerized=$0. 79
Jacquard/ interlock(design) - Double
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Mercerized=$0.81
Fleece Fabric (French Terry) - Solid dyed=$0.
56
Fleece Fabric With Brush - Solid dyed==$0. 56
Fleece with Elastane (5%) - Solid dyed=$0.69
Mini Waffle or Waffle - Solid dyed=$0.65
Mélange (Wash Only) Single Jersey=$0.16
Mélange (Wash Only) Pique=$0.30
Mélange (Wash Only) 1X1 Rib=$0.30

# Collar & Cuff:

Weight per Collar: Finished length in cm x finished width in cm x .00008 (constant included
wastage) = kg/pc

Weight per Cuff or Placket: Finished length in cm x Finished width in cm x .00009 (constant
included wastage) = kg/Pc

(Specification 4 ply 24 s count based on)

Wastage: 4 %
1. Checking shade in drying
2. Rejection in knitting
3. Others
During batch making
Tipping Thread: 4 ply 40 cm length 6 coarse = 65 m (Solid) per collar or
Cuff or flat knit
= 75 m (Tube) per collar or
Cuff or flat knit
Total Tipping Thread:
(No. of Ply x No. of coarse x length in cm x unit in meter x No. of garments) / (4 x 40 x 6 x
4000) = Cone / pc

Note: 4000 is variable because different supplier supplies different meter /cone.

Total Yarn requirement: No of garments X wt of flat knit (1 Pc collar+2 pc cuff + if placket

or others)

Example: 2000 Pcs garment, collar size 40x10 cm, cuff size 36x4 cm, placket size 2x22 cm.
calculate the total yarn requirement?
Ans:
Wt of collar = 40 x 10 x .00008 = .032 kg/ pc
Wt of cuff = 36 x 4 x .00009 = .0129 kg/pc
Wt of placket = 2 x22x .00009 = .00396 kg /pc

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Total yarn requirement = No. of Gmt X wt of flat knit (collar+ cuff+ placket)
= 2000 X (.032 + .0129x2 + .00396)
= 123.52 kg yarn

Example: 5000 pcs garment order collar size 50 X 10, cuff 36 x 4 cm and tipping collar and
cuff 3 ply as per below,
8 coarse (per coarse = 0.5 mm) or 4 mm
Top edge &
Tube Tipping Color A

Tipping Color B

Ans:

Tipping Thread For color A:

Collar: (3 X 8 X 50 X 75 X 5000)/ (4X 6 X 40 X 4000) = 117 Cones
Cuff: (3 X 8 X 36 X 75 X 5000)/ (4X 6 X 40 X 4000) = 84 Cones
Tipping Thread for Col B:
Collar: (3 X 8 X 50 X 65 X 5000)/ (4X 6 X 40 X 4000) = 101 cones
Cuff: (3 X 8 X 36 X 65 X 5000)/ (4X 6 X 40 X 4000) = 73 Cones

Dyeing Charge:

Dyeing
  Solid Y/D
  Normal Fabric Elastane Fabric      
Single Double
  Normal Dischargeable Normal Dischargeable Normal mercerize Mercerize
RFD/ White $0.30 $0.30 $0.33 $0.33 $0.46 $0.06 $0.74
Light $0.61 $0.81 $0.67 $0.87 $0.52 $0.99 $1.15
Medium $0.92 $1.12 $1.03 $1.23 $0.92 $1.18 $1.34
Deep $1.09 $1.29 $1.24 $1.44 $1.34 $1.52 $1.70
Sulpher
Black $0.61 $0.81 $0.67 $0.87 $0.52 $0.99 $1.15
Royal Blue
$1.29 $1.49 $1.44 $1.64 $1.54 $1.72 $1.90
R Black

Note: The above price is variable depends on factory to factory

Cotton
1. RFD or white: 40 Tk
2. Avg Color: 85 Tk
3. R. Black Or R. Blue: 110 Tk
P/C or CVC
1. White: 45 Tk
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2. Avg Color: 120 Tk

3. Black or …: 130 Tk

Polyester:
1. White: 25 Tk
2. Avg Color: 60 tk
3. Black: 70 Tk

Special Finish:
1. Brush: $ .33
2. Peach: $.50
3. Silicon softener: $.16
4. UV finish: $.80
5. Teflon finish: $.80
6. Easy care finish: $.60
7. Anti bacterial finish: $.60

Note: The above price is variable depends on factory to factory

Process loss:

1. Solid Dyeing (Normal): 8-10%

2. Solid Dyeing with Enzyme wash (Single): 10-12%
3. Solid Dyeing with Enzyme wash: (Double): 12-15%
4. Elastane fabric dyeing: 12-14%
5. Yarn Dyeing (normal): 12-15%
6. Yarn Dyeing (Mercerized): 15-18%
7. Special finish: Add 5-10% more with above

Commercial cost:
1. BTB L/C opening, Accepting for yarn
2. Packing cost: 0.05 USD/ kg
3. Transportation: .02 USD/ kg
4. Profit Margin (Variable depending on factory to factory)

Trims and Accessories

Introduction:

To full fill the design objectives we need different kind of materials. Fabrics are the main
material, which used for garment manufacturing. We need other materials also, which make

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the garments aesthetic, functional and commercially required. Usually other than fabrics the
material used for making garments are called trims and accessories.

Trims:
The raw materials used in sewing room other than fabric are called Trims.
On the other hand we can say that which materials are directly attached with the fabric to
make a garment are called trims. Like: Threads, buttons, lining, Interlining, zippers, labels,
care labels, etc. (Interlining is used as shape forming / preserving materials.)

Accessories:
The materials, which are used to make a garment attractive for sale and packing, other than
fabrics and trims, are called Accessories.

List of Trims and accessories:

SL Trims SL Accessories
1 Label (S) 1 Poly bag
2 Button 2 Elastic bag
3 Zipper 3 Mini Poly bag
4 Padding 4 Master Carton
5 Interlining 5 Inner carton
6 Down 6 Size clip
7 Elastic 7 P. P. band
8 Thread 8 Tag pin
9 Twill Tape 9 Brass pin
10 Stopper 10 Collar stand
11 String/ Draw 11 Safety pin
Cord
12 Piping Cord 12 Gum tape
13 Emblem 13 Arrow sticker
14 Logo print 14 Scotch tape
15 D- Ring 15 Barcode Sticker
16 Swivel Hook 16 Defect indicator
17 Eyelet/ Grommet 17 Tissue paper
18 Collar Stay 18 Back board
19 Cord Bell 19 Neck board
20 Buckle 20 Butterfly
21 Rivet 21 Numbering
stickers
22 Weaving belt 22 Hanger
23 Hook & Eye 23 Size sticker
24 Velcro tape 24 Carton pad
25 Seam sealing 25 Both side tape
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tape
26 Shoulder pad 26 Plastic staple
27 Cable (Steel 27 Iron seal
ware)
28 Adjuster 28 Clip
29 Recco 29 Ball Chain
30 Elastic Threads 30 Size Tag
31 Shoulder Tape 31 Carton Sticker
32 Safety Sticker
33 Plastic clip

1. Main Label: .15 - .30 USD/ Dzn

2. Size Label: .05 - .08
3. Wash care label:.05 - .10
4. Poly bag: .30 - .35
5. Carton: .10 - .15
6. Sewing Thread: .25 -.40
7. Gum Tape: .10 - .15
8. Flag Label
Print:
1. Pigment
2. Rubber
3. Plastic Salt
4. High Density
5. Sugar Print
6. Gel Print
7. Glitter Print
8. Discharge Print
9. Reactive Print

Embroidery:
Per 12000 Stitch = .25-.28 USD (Normal)
= .30 - .35 USD (Appliqué)
Embroidery thread consumption Meter/ Body= Emb. Stitch X .006
Price of Emb. Thread= 1.30 USD/ Cone Normal
Thread contain = 3000 meter/ cone or 2000 meter / cone

Wash:
1. Normal: 1.50 USD/DZN
2. Enzyme: 2.5 USD/DZN
3. Pigment: 3 USD/kg
4. Acid wash: 3 USD/kg
5. Silicon Wash: 1.50 USD/DZN

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CM:
1. Tee Shirt: 3 USD/dzn
2. Polo Shirt: 5-8 USD/dzn
3. Tank Top: 1.5-2.5 USD/dzn

Sea Freight and Air Freight

Although most orders for garments are placed by buyers on FOB basis, with buyers to pay for
freight at the shipping destination, it is still necessary for the shipper or the agent to know how
to calculate sea freight and air freight as buyers always need to know how much freight the
merchandise cost per dz. If you are required to sell on CIF basis, (with the shipper to prepay
for freight at the shipping port) you will need to calculate the freight accurately for your own
costing.

1. Sea freight:

Sea freight is usually charged based on volume—how much per CBM (cubic meter)—very
rarely by weight as “density cargo”. In fact ANERA (Asia North America eastbound rate
agreement) has designed the freight tariff more based on the usual value of the type of
goods, than the usual weight of them, taking into consideration that for low value
merchandise they should give a low freight rate in order to make it possible for the
importers to buy goods overseas. However, for high value merchandise, they should charge
a high freight rate, as it is believed that the buyer can afford to pay more on freight. The
have designed the freight tariff in such a way that everybody can do business and there is
sufficient profit for the shipping lines.

Container Calculated Practical Container FCL rate LCL Rate

size Capacity capacity FCL rate for CBM per CBM
20” 29.5 CBM 27 CBM 3500 130 160
Capacity
40” 61.32 54 CBM 5000 92 160
Normal CBM
40” Hi 69.15 62 CBM 6500 92 160
Cube CBM

Note: FCL: Full container loading

LCL: Loose container loading

If you ship very heavy goods as loose cargo because the size of the shipment is very small, the
shipping lines will charge you by weight or by volume whichever is higher.

1 CBM (100 cm X 100 cm X 100 cm) = 1000 Kg

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2. Air freight:

Unlike sea freight, the airlines have decided to charge for the heavy merchandise (high density
goods) by weight, and lightweight merchandise (low density goods) by volume. However, as
airplanes can take less weight than ocean liners, the way they
Set the standard, in the garment industry, when you ship goods by air, you have a 70% chance
to be charged by weight, about 30% chance by volume.

The followings are the relationship between weight and volume as set by IATA ( International
air transport association).
a. From most shipping locations in the Far East to the U.S. destinations and Canada 7000
cubic cm = 1 kilo.
b. From certain locations in the Far east to the U.S. destinations and Canada 6000 cubic
cm = 1 kilo

Therefore when you have low density goods to ship by air, in order to determine if you should
try to make the cartons as small as possible to save freight. First you check with the local air
forwarding agent by asking him in the country where you are, how many cubic cm is
considered 1 kilo in weight. They will tell you either 7000 or 6000. This is the answer you
need.

Then you physically check the weight and measurements of the good s packed for the air
shipment. Now we have the 3 answers as follows, for example:
a. The country is Bangladesh and the formula is 6000 cubic cm = 1 kilo
b. The measurements of the cartons are 50cmX 60cmX 40cm
c. The gross weights of the cartons are 16 kilo per carton.

Now let us find out if we should try to make the cartons smaller to save air freight by doing
the following calculation,

Multiply 5 by 60 by 40 = 120000 cubic cm.

120000 cubic cm divided by 6000= 20 kilo

Now you know, by volume the one carton is of 2 kilo, but by actual weight the carton is of
only 16 kilo. You also know the airline will charge whichever is higher; in this case, they will
charge you for 20 kilo, by volume. If the air freight rate is 2.80 per kilo this carton will cost
you $ 56.00.

Now, in order to save some money, let us try to make the carton smaller, usually by cutting the
height of the carton. Lets say we have succeeded in cutting down the height by 5 cm, and see
how much money we can save.

** Original size of the carton: 50 X 60 X 35 cm (=20 kilo)

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** Now cut down to 50 X60 X 35 cm= 105000 cubic cm.

105000 / 6000 = 17.5 kilo

Now by using the new carton, we have saved 2.5 kilo and this carton will cost only $ 49.00
(17.5 Kilo X 2.80)

Shipping Terms

1. CM: Cost of making, manufacturing / cutting and making

2. FOB: Freight on board
3. C & F: Cost and freight / Clearing and forwarding
4. CIF: Cost, insurance and freight
5. CIFI: Cost, insurance, freight and interest
6. CIFE: Cost, insurance, freight and exchange
7. COD: Cash on delivery
8. CWO: Cash with order
9. FOW: Free on wagon
10.Franco: (…Named Port of Shipment)
11.FOB: Free on Board (…Named Port of Shipment)
12.CFR: Cost and Freight (…Named Port of Destination)
13.CIF: Cost, Insurance and Freight (…Named port of Destination)
14.CPT: Carriage Paid To (…Named Place of Destination)
15.CIP: Carriage and instruction paid to (…Named Place of Destination)
16.DAF: Delivered at frontier (..Named Place)
17.DES: Delivered Ex Ship (…Named Port of Destination)
18.DEQ: Delivered Ex QUAY (…Named Port of Destination)
19.DDU: Delivered Duty Unpaid (…Named Place of Destination)
20.DDO: Delivered Duty Paid (…Named Place of Destination)

Country and port

Country Port & price Buyer

Sweden Hamburg New Wave Mode Lab
Sweden Gothenburg Cellbes Post Order AB
Spain Barcelona (1500) Geologistics Barcelona
S.A.
Italy Genova Samar Spa
Sweden Barcelona Rueca Europea S. L.
France Leharve (1200)
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U.K. Liverpool (1400)

Germany Quaken Bruech Centerline mode
(1645) Vertriebs GMBH
Netherlands Rotterdam

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