**Method of Garments Costing for Woven Long Sleeve Shirt (Factory Costing)**

**Mayedul Islam**

Merchandiser at Fashion Xpress Buying House.

Badda, Dhaka, Bangladesh.

Email: [email protected]

**Introduction:**

If you want o be a **qualified merchandiser**, then you must have to know the method of garments costing. In **readymade garments sector**, garments costing is a very important port for a merchandiser. As its importance in **garments merchandising**, today I will present here a 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 the fabric consumption and costing.
- Then finally all the others necessary cost should be added with fabric cost to achieve total cost of a garment.

**Now, I will present an example for Woven Shirt costing in the following. 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 60-1 = 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- $2.00 so, washing cost per dozen is – ($2.00 × 12) = $24.00

*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),

= 14.32yds per dozen………………………………………………………………………………………….. (A)

So, fabric consumption for the Body Parts (Body + Chest) is 14.32yds 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),

= 6.41yds per dozen……………………………………………………………………………… (B)

So, fabric consumption for the sleeve is 6.41yds per dozen.

** 3. Fabric consumption for the Collar:**

Here, we will apply the following formula (Per dozen),

= 1.50yds per dozen…………………………………………………………………………………………… (C)

So, fabric consumption for the Collar is 1.50yds per dozen.

** 4. Fabric consumption for the Cuff:**

Here, we will apply the following formula (Per dozen),

= 0.35yds per dozen………………………………………………………………………………………. (D)

So, fabric consumption for the Cuff is 0.35yds per dozen.

** 5. Fabric consumption for the Collar Band:**

** **Here, we will apply the following formula (Per dozen),

= 0.55yds per dozen……………………………………………………………………………………………….. (E)

So, fabric consumption for the Collar Band is 0.55yds per dozen.

** 6. Fabric consumption for the Pocket:**

Here, we will apply the following formula (Per dozen),

= 0.67yds per dozen………………………………………………………………………………………………. (F)

So, fabric consumption for the Pocket is 0.67yds per dozen.

** 7. Fabric consumption for the Yoke:**

Here, we will apply the following formula (Per dozen),

= 2.86yds per dozen……………………………………………………………………………………………….. (G)

So, fabric consumption for the Yoke is 2.86yds 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 %}

= {(14.32 + 6.41 + 1.50 + 0.35 + 0.55 + 0.67 + 2.86) + 10%}

= (26.66 + 10%) per dozen.

= 29.33yds per dozen.

**So, total fabric consumption for the woven long sleeve shirt is 40.997yds per dozen.**

As, fabric cost per yds is $3.50 then, total fabric cost per dozen is (29.33yds × $3.50) = $102.66

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 ……………………………………… $102.66 ………………………………. (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 ……………………………….…… $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)

= $ (102.66 + 1.60 + 4.00 + 1.80 + 24.00 + 5.00 + 0.60 + 0.20)

= $139.86 per dozen.

In case of 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- **= $139.86 per dozen + 10% commission

= $153.85 per dozen.

In factory garments costing, profit% for the factory (here-15%) should be added with total FOB cost per dozen.

So,

**Total FOB cost per dozen with profit% stands at- **= $153.85 + 15%

= $176.92

Now, total FOB cost per pcs is ($176.92 / 12) = $14.74

**So, factory cost (FOB) per pcs garment is $14.74**

* Speech from the writer:*This type of article is too long but easy to understand than short-cut 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 costing of woven long sleeve shirt?
- Mention the costing method for woven long sleeve shirt.
- Mention the costing method for 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 garments costing system for woven shirt.

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.

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