TCSE (Tex4011)

Assignment on – Costing of a Plo Shirt

Submitted to :
Submitted by:
Mr. S. M. Masum Alam
Mostafizur Rahman
Lecturer
ID-2013200400064
Dept. of Texile Engineering
Batch-24
Southeast university

AUGUST 18, 2018

Method of Garments Costing for Knitted Polo Shirt:

:
1. Yarn Price ,
2. Knitting and Washing Cost,
3. Dyeing Cost,
4. Printing cost,
5. Embroidery Cost,
6. Cost of Making (CM),
7. Accessories Cost,
8. Commercial Cost,
9. Others Cost.

Let,.
The buyer “CK” forwards a knitted polo shirt item order (20000pcs) to you with the
following specification.

1. 100% cotton single jersey fabric for body parts (Body + Sleeve), Half-moon and
Pocket. Where fabric GSM is 180.
2. 1 × 1 Rib fabric for collar and Cuff. Where the fabric GSM is 225.
3. Print on front part.
4. Embroidery on sleeve,
Follow the below measurement sheet.
Actual Measurement
length Allowance with Allowance
Body length 67cm 6cm 73cm
Sleeve length 19cm 6cm 25cm
½ Chest width 53cm 6cm 59cm
Collar length 38cm 0cm 38cm
Collar width 6cm 3cm 9cm
Cuff length 21cm 4cm 25cm
Cuff width 3cm 2cm 5cm
Pocket length 12cm 3cm 15cm
Pocket width 9cm 3cm 12cm

Half-moon length 13cm 3cm 16cm

Half-moon width 8cm 3cm 11cm

Now, calculate the garments costing (On FOB) for the above order.
Solution:
Fabric GSM- 180 for cotton single jersey,
Fabric GSM- 225 for 1 × 1 Rib fabric.

Let,

Yarn Price per kg- $4.00

Knitting and Washing Cost per kg- $1.40
Dyeing Cost per kg- $2.00
Printing Cost per dozen- $3.50
Embroidery Cost per dozen- $5.50
Accessories Cost per dozen- $1.95

Now, we have to determine the fabric consumption for the above order.
Fabric Consumption:

1. Fabric consumption for Body parts (Body +Sleeve):

Here, we will follow the following formula (per dozen),

= 2.50kg per dozen.

So, fabric consumption for Body parts (Body +Sleeve) is 2.50kg per dozen.

2. Fabric consumption for Collar:

Here, we will follow the following formula (per dozen),

= 0.10kg per dozen.

So, fabric consumption for Collar is 0.10kg per dozen.
3. Fabric consumption for Cuff:

Here, we will follow the following formula (per dozen),

= 0.07kg per dozen.

So, fabric consumption for Cuff is 0.07kg per dozen.

4.Fabric consumption for Pocket:

Here, we will follow the following formula (per dozen),

= 0.04kg per dozen.

So, fabric consumption for Pocket is 0.04kg per dozen.

5.Fabric consumption for Half- moon:

Here, we will follow the following formula (per dozen),

= 0.04kg per dozen.

So, fabric consumption for Half- moon is 0.04kg per dozen.

  Now, total amount of cotton single jersey fabric needed for this order is
(per dozen),

= [{Fabric consumption for Body parts (Body +Sleeve) + Fabric consumption for Pocket
+ Fabric consumption for Half- moon} + wastage (10%)]
= {(2.50 + 0.04 + 0.04) kg + 10%}
= 2.58kg + 10%
= 2.84kg per dozen.

So, cotton single jersey Grey fabrics needed per dozen 2.84kg.

 Total amount of (1 × 1) Rib fabric needed for this order is (per dozen),

= {(Fabric consumption for Collar + Fabric consumption for Cuff) + wastage (10%)}
= {(0.10 + 0.07) kg + 10%}
= (0.17kg + 10%)
= 0.19kg per dozen.
So, 1 × 1 Rib Grey fabrics needed per dozen 0.19kg.

Total grey fabric needed to make the polo shirt is – (2.84+ 0.19 = 3.03kg) per dozen

As yarn price per kg is $4.00 then, total grey fabrics cost per dozen is (3.03kg × $4.00)
= $12.12

Total grey fabrics cost per dozen is $12.12

Now, adding all the fabric processing cost (Knitting+ Washing Cost, Dyeing Cost) with
grey fabrics cost, actual fabric cost will be achieved.

 ,Actual fabric cost,

= Total Grey fabric cost + [{(knitting cost + washing cost) + dyeing cost} × Total
grey fabric] per dozen
= [$12.12 + {($1.40 + $2.00) × 3.03}] per dozen
= $22.42 per dozen.

So, actual fabric cost per dozen is……..…. $22.42 ………………… (A)
Printing Cost per dozen……………………… $3.50 ………………….. (B)
Embroidery cost per dozen ………………… $5.50 ……..…….…….. (C)
Accessories Cost per dozen………………..…$ 1.95 ….……………… (D)
Cost of making (CM)……………………….…. $7.00 ……………..…… (E)
Commercial cost ……………………………….. $0.50 …………..…..…. (F)
Others cost ………………………………………. $0.20 ………………..… (G)

Here,

By adding A, B, C, D, E, F and G, we will achieve the total FOB cost of garments per
dozen for the above order.
Total FOB cost per dozen = (A +B + C + D+ E + F + G)
= $ (22.42 + 3.50 + 5.50 + 1.95 + 7.00 + 0.50 + 0.20)
= $41.07 per dozen.
So, total FOB cost per dozen is $41.07

In buying house costing, profit% for the buying house (here-20%) should be added with
total FOB cost per dozen.

So, in this situation, total FOB cost per dozen with profit% stands at-
=$41.07 + 20% commission
= $49.28 per dozen.
Now, total FOB cost per pcs is ($49.28 / 12) = $4.11

So, Buying House costing (FOB) per pcs garment of the above order is $4.11