Method of Garments Costing for Woven Bottom (Factory Costing):
A garments business is total stands in order profit. An order profit can be achieved through proper costing. A proper costing can be done by using the proper garments costing method. So, ultimately, the garments costing method is the heart of the readymade garments business. To make an accurate costing of order, today I will discuss the method of garments costing for the woven bottom.
Method of Garments Costing for Woven Bottom (Factory Costing):
Before starting a woven bottom costing, a woven garments merchandiser should confirm the following matters:
 Fabric Cost,
 Embroidery Cost,
 Printing Cost,
 Cost of Making (CM),
 Washing Cost,
 Accessories Cost,
 Commercial Cost,
 Others Cost.
Important tips***
 The very next duty of a woven garments merchandiser is to determine the fabric consumption and costs.
 After fabric consumption and costing, all the other necessary costs should be added with the fabric cost to achieve the total cost of a garment.
To clear all the confusion about the above discussion, now I will present an example for woven bottom costing below.
Example:
Suppose,
The Buyer “MetroTex” forwards a “Woven Denim Bottom” item order to you with the following specification.
Follow the below measurement chart.
Actual Length in (inch)

Sewing Allowance

Measurement with Sewing Allowance


Total Length including Waist Height

46”

2”

48”

Waist Width

37”

2”

39”

HIP

43”

2”

45”

Thigh

20”

2”

22”

Bottom Width

14”

2”

16”

Back Pocket Length

8”

1”

9”

Back Pocket Width

7”

1”

8”

Belt Loop Length

1.5”

0.5”

2”

Belt Loop Width

0.5”

0.5”

1”

Pocket Bag Length

8”

1”

9”

Pocket Bag Width

7”

1”

8”

Now, determine the garments costing (on FOB) for the above order.
Solution:
Fabric width – 58”
(Here, the given fabric width is 58”, 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 581 = 57”)
Wastage – 10%
Let,
 Fabric Cost per yds $3.70
 Printing Cost per dozen $1.40
 Embroidery Cost per dozen $3.80
 Accessories Cost per dozen $1.70
 Washing Cost per pcs $2.00 so, washing cost per dozen is – ($2.00 × 12) = $24.00
Now, we have to calculate the fabric consumption for the above order.
1. Fabric consumption for the Body Parts:
Here, we will apply the following formula (per dozen),
Now,
Body Width,
= 1/2 Thigh with sewing allowance
= 22
Now, from equation (A), we get
= 24.70yds per dozen………………………………………………… (B)
So, the fabric needed for the body parts is 24.70yds per dozen.
2. Fabric consumption for the Back Pocket (2pcs):
Here, we will apply the following formula (per dozen),
= 1.68yds per dozen………………………………………………………………..(C)
So, the fabric needed for the back pocket is 1.68yds per dozen.
3. Fabric consumption for the Pocket Bag (2pcs):
Here, we will apply the following formula (per dozen),
= 3.37yds per dozen……………………………………………… (D)
So, the fabric needed for the pocket bag is 3.37yds per dozen.
4. Fabric consumption for the Belt Loop (5pcs):
Here, we will apply the following formula (per dozen),
= 0.12yds per dozen……………………………………………. (E)
So, the fabric needed for the belt loop is 0.12yds per dozen.
Now,
By adding the equation B, C, D and E we can achieve the total fabrics consumption for the above order (per dozen)
= (B +C + D + E) yds per dozen
= (24.70 + 1.68 + 3.37 + 0.12) yds per dozen.
= 29.87yds per dozen.
So, the total fabric consumption for the above order is 29.87yds per dozen.
As fabric cost per yds is $3.70 then, the total fabric cost per dozen is (29.87yds × $3.70) = $110.52
Now,
By adding all the following costs with total fabric cost, we will get the total FOB cost of garments per dozen.
Fabric cost per dozen ………………………… $110.52 ……………………. (H)
Printing Cost per dozen ………………………$1.40 ……………….………… (I)
Embroidery Cost per dozen ………………… $3.80 …………………………. (J)
Accessories Cost per dozen …………………..$1.70 …………….…………… (K)
Washing cost per dozen ……………………… $24.00………………………… (L)
Cost of making (CM)…………………………… $5.00 …………..…………….. (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)
= $ (110.52 + 1.40 + 3.80 + 1.70 + 24.00 + 5.00 + 0.60 + 0.20)
= $147.22 per dozen.
In the case of the factory, we received the order from a buying hose (Here, we got the order from MetroTex Buying House), so we have to pay 7%commission to them for that order.
So, in this situation, total FOB cost per dozen stands at
= $147.22 per dozen + 7% commission
= $157.53 per dozen.
In factory costing, profit% for the factory (here10%) should be added with total FOB cost per dozen.
So,
Total FOB cost per dozen with profit% stands at
=$157.53 + 10% profit
= $173.28
Now, total FOB cost per pcs is ($173.28 / 12) = $14.44
So, the factory cost (FOB) per pcs garment is $14.44
Just wait for few seconds….!!!!
I know you are too angry now due to see the calculation result. Try to understand, I have just tried to show the calculation method only. I didn’t bother with the calculation result. Yes, I should do that by using actual numbers but I didn’t. So, please don’t misunderstand me. Follow this method after receiving your “actual measurement chart”. Hope you will understand. Thanks.
Besides,
If you read this article attentively then you can easily answer the following questions in the interview:
 How to calculate garments costing for woven long pants?
 How to calculate garments costing for long pants?
 How to calculate garments costing for trousers?
 How to calculate garments costing for Bermuda pants?
 Method of garments costing for woven long pants.
 Method of garments costing for long pants.
 Method of garments costing for trousers.
 Method of clothing costing for Bermuda pants.
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
Dear,
If you need any kind of Accessories
Ph01928902642
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Dear sir
I have known that initial idea from your article but how can I get an order sheet on real order so that I can able to make costing n consumption.
Thanks
Regarding yours
nice big help to people to go ahead..
I have woven factory in erode, we are making of boxer shorts and shirt and all kind of fabric ext……..
Ii you have orders pls cont kalyan 90923 67888
Hi MR Mayedul
Pls advise Why has the process of x No. 36
Also
If you have an article explains
How to Calculate Costing for T.shirt by mini marker
Thanks
Mohamed Sayed
Dear sir how to calculate machine area and how many operation in formal pant and formal shirt if we install 100,machines what is the requirement of area means place (in square feet)
pocket bag fabric is different.its not same as woven fabric.soo pocket bag fabric cost wll be less…
Nice