**Method of Garments Costing for Woven Bottom (Factory Costing)**

**Mayedul Islam**

Merchandiser at Fashion Xpress Buying House.

Badda, Dhaka, Bangladesh.

Email: [email protected]

**Introduction:**

A garments business is totally stands on order profit. An order profit can be achieved through a proper costing. A proper costing can be done by using a proper garments costing method. So, ultimately, garments costing method is the heart of **readymade garments** business. To make an accurate costing of an order, today I will discuss about the method of garments costing for **woven bottom**.

**Method of Garments Costing for Woven Bottom (Factory Costing):**

Before starting of 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 costing. - After fabric consumption and costing, all the others necessary cost should be added with fabric cost to achieve total cost of a garment.

**To clear all the confusion about the above discussion, now I will present an example for woven bottom costing in the below.**

**Example:**

Suppose,

The Buyer “Metro-Tex” 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 58-1 = 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, fabrics 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, fabrics 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, fabrics 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, fabrics 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, total fabric consumption for the above order is 29.87yds per dozen.**

As, fabric cost per yds is $3.70 then, 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 case of factory, we received the order from a buying hose (Here, we got the order from Metro-Tex 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 (here-10%) 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, factory cost (FOB) per pcs garment is $14.44**

* Speech from the writer:*Though, 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 attentively then you can easily answer the following questions in the interview:

- How to calculate garments costing for woven long pant?
- How to calculate garments costing for long pant?
- How to calculate garments costing for trouser?
- How to calculate garments costing for Bermuda pant?
- Method of garments costing for woven long pant.
- Method of garments costing for long pant.
- Method of garments costing for trouser.
- Method of garments costing for Bermuda pant.

Dear,

If you need any kind of Accessories

Ph-01928902642

Have any job about merchandising or fabric sale or other job…?? I need a job…

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..