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

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

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

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)

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

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.

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.

Consumption Calculation for woven
basic Trouser/Pant:

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

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

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

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