Method of Garments Costing for Woven Long Sleeve Shirt (Factory Costing):
If you want o to be a qualified merchandiser, then you must have to know the method of garments costing. In the readymade garments sector, garments costing is a very important port for a merchandiser. As its importance in garments merchandising, today I will present here the garments costing method for woven long sleeve shirt.
Method of Garments Costing for Woven Long Sleeve Shirt (Factory Costing):
At the starting of a woven shirt costing, a woven garments merchandiser should confirm the following matters:
 Fabric Cost,
 Printing Cost,
 Embroidery Cost,
 Cost of Making (CM),
 Washing Cost,
 Accessories Cost,
 Commercial Cost,
 Others Cost.
Important tips***
 The next duty is to calculate fabric consumption and costs.
 Then finally all the other necessary costs should be added with the fabric cost to achieve the total cost of a garment.
Now, I will present an example of Woven Shirt costing in the following. I hope, all the confusion will be cleared from the above discussion.
Example:
Suppose,
The buyer “Bangla Apparel” forwards a “woven long sleeve shirt” item order to you with the following specification.
Fabric width 60”
Follow the below measurement chart:
Actual Length

Allowance

Measurement with Allowance


Body Length from HSP

64cm

6cm

70cm

½ Chest

40cm

6cm

46cm

Sleeve Length

30cm

6cm

36cm

Armhole (Straight)

15cm

5cm

20cm

Collar Length

38cm

4cm

42cm

Collar Width

6cm

2cm

8cm

Cuff Length

10cm

3cm

13cm

Cuff Width

2.5cm

0.5cm

3cm

Collar Band Length

28cm

3cm

31cm

Collar Band Width

2cm

2cm

4cm

Pocket Length

13cm

2cm

15cm

Pocket Width

9cm

1cm

10cm

Yoke Length

42cm

4cm

46cm

Yoke Height

11cm

3cm

14cm

Now, calculate the garments costing (on FOB) for the above order.
Solution:
Fabric width – 60”
(Here, the given fabric width is 60”, during sewing, we cannot use the edge of a fabric. So, all time we must exclude 1” from the given fabric width. So, now the fabric width is 601 = 59”)
Wastage – 10%
Let,
 Fabric Cost per yds $3.50
 Printing Cost per dozen $1.6
 Embroidery Cost per dozen $4.00
 Accessories Cost per dozen $1.80
 Washing Cost per pcs $1.00 so, washing cost per dozen is – ($1.00 × 12) = $12.00
Now, we have to calculate the fabric consumption for this order.
1. Fabric consumption for the Body Parts (Body + Chest):
Here, we will apply the following formula (per dozen),
(Note: 2.54 used to convert into inch from cm and 36 used to convert into yds from inch).
2. Fabric consumption for the Sleeve:
Here, we will apply the following formula (per dozen),
3. Fabric consumption for the Collar:
Here, we will apply the following formula (per dozen),
4. Fabric consumption for the Cuff:
Here, we will apply the following formula (per dozen),
5. Fabric consumption for the Collar Band:
Here, we will apply the following formula (per dozen),
6. Fabric consumption for the Pocket:
Here, we will apply the following formula (per dozen),
7. Fabric consumption for the Yoke:
Here, we will apply the following formula (per dozen),
Now,
By adding A, B, C, D, E, F, and G we will get the total fabric consumption per dozen for the order. Here also, we add the fabric wastage%
Total fabric consumption with wastage% for the woven long sleeve shirt is
= {(A + B + C + D + E + F + G) + Wastage %}
= {(5.64 + 2.52 + 0.59 + 0.14 + 0.22 + 0.26 + 1.13) + 10%}
= (10.5 + 10%) per dozen.
= 11.55yds per dozen.
So, total fabric consumption for the woven long sleeve shirt is 11.55yds per dozen.
As fabric cost per yds is $3.50 then, the total fabric cost per dozen is (11.55yds × $3.50) = $40.43
Now,
By adding all the following costs with fabric cost, we will get the total FOB cost of garments per dozen.
Fabric cost per dozen ……………………………………… $40.43 ………………………………. (H)
Printing Cost per dozen ……………………………………..$1.60 ……………………………………… (I)
Embroidery Cost per dozen ……………………………… $4.00 ………………………………………. (J)
Accessories Cost per dozen ………………………………..$1.80 ……………………………………… (K)
Washing cost per dozen …………………………………… $12.00……………………………………… (L)
Cost of making (CM) per dozen………………………… $15.00 ……………………………………….. (M)
Commercial cost ………………………………………………. $0.60 ……………………………………….. (N)
Others cost …………………………………………………. $0.20 ……………………………….. (O)
So,
Total FOB cost per dozen = (H + I + J + K + L+ M + N + O)
= $ (40.43 + 1.60 + 4.00 + 1.80 + 12.00 + 15.00 + 0.60 + 0.20)
= $75.63 per dozen.
In the case of the factory, we received the order from a buying hose (Here, we got the order from Bangla Apparel Buying House), so we have to pay 10%commission to them for that order.
So, in this situation, total FOB cost per dozen stands at
= $75.63 per dozen + 10% commission
= $83.19 per dozen.
In factory costing, profit% for the factory (here15%) should be added with total FOB cost per dozen.
So,
Total FOB cost per dozen with profit% stands at ($83.19 + 15%) = $95.67
Now, total FOB cost per pcs is ($95.67 / 12) = $7.97
So, the factory cost (FOB) per pcs garment is $7.97
Speech from the writer:
This type of article is too long but easy to understand than the shortcut method. Hope it will be effective for you.
Besides,
If you read this article with full concentration, then you can easily answer the following questions in the interview:
 How to calculate garments costing for woven long sleeve shirt?
 How to calculate the cost of a woven long sleeve shirt?
 Mention the costing method for woven long sleeve shirt.
 Mention the costing method for a woven shirt.
 Mention the costing method for woven short sleeve shirt.
 Mention the factory costing method for woven long sleeve shirt.
 Mention the factory costing system for woven long sleeve shirt.
 Mention the garments costing system for woven long sleeve shirt.
 Mention the clothing costing system for a woven shirt.
Mayedul Islam is a Founder and Editor of Garments Merchandising. He is an Expert in Garments Merchandising. Writing is his passion. He loves to write articles about Apparel, Textile and Garment Washing specially on Merchandising. Mail him at mayedul.islam66@gmail.com
Pls advise for what means
Dozen
Yds
Thanks and we appricat your help
excellent!
Thank u Brother.
Please make a post about Method of Garments Costing for Denim Jeans (Factory Costing) like this post.
I thank the writer
U r most wc dear.
thanks
total consumption is 29.33 yds/dzn , where does 40.997 come from , pls help understanding . Thanks .
Its just an example for calculation..
all the numbers are used here to complete the calculation.
sure i agreed where they got it i am thinking they thinking some mistaken
it takes really long time to do the segmented costing . IS there a quicker way to do it ?
Pls help with the formula .
Thanks a lot for such helpful post. I am very new learner. Could you please let me know what the different between Collar and collar band is?
Thanks for this to publish
Are pocket, yoke and collar all be multiplied by 2? Please let me know, sir?
your costing is wrong.
Why?
good