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Costing of Men’s Shirts

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In order to achieve perfect garment costing, one must know about all the activities including purchase of fabrics, sewing, packing, transport, overheads, etc and also about their costs, procedures, advantages and risk factor. There are two types of garments, namely woven and knitted garments. Shirt, trouser, sarees, bedspreads, blankets, towels and made-ups are woven. T-shirts, sweaters, undergarments, pyjamas, and socks are knit.

Basic Categories

Costing includes all the activities like purchase of fabrics and accessories, processing and finishing of fabrics, sewing, and packing of garments, transport and conveyance, shipping, overheads, banking charges and commissions, etc.We must be aware that there are always fluctuations in the costs of raw materials and accessories, charges of knitting, processing, finishing, sewing and packing, charges of transport and conveyance.The method of making costing will vary from style to style. As there are many different styles of garments. Hence let us take men’s basic T-shirt style as an example which is in regular use.We have used Indian Rupees as the currency.To find out the costing of a garment, the following things should things be calculated:

  1. Fabric consumption.
  2. Gross weight of other components of the garment.
  3. Fabric cost per kg.
  4. Fabric cost per garment.
  5. Other charges (print, embroidery, etc).
  6. Cost of trims (labels, tags, badges, twill tapes, buttons, bows, etc).
  7. CMT charges.
  8. Cost of accessories (hangers, inner boards, polybags, cartons, etc).
  9. Cost of a garment.
  10. Price of a garment.

Consumption of Fabric

The garments manufactured in many sizes to fit for everybody. Generally, they are in sizes Small (S), Medium (M), Large (L), Extra large (XL) and Double Extra Large (XXL). The quantity ratio or assortment can be any one of the following approximate ratios.
S: M: L: XL: XXL – 1:2:2:2:1
S: M: L: XL: XXL – 1:2:1:2:1
S: M: L: XL: XXL – 1:2:3:2:2

As the price is the same for all these sizes of garments, let’s take the center size large(L)for average calculation. Generally, the quantity of L size will be higher or equal to the quantity of each of other sizes.

Men’s Basic T-shirt description:
Men’s Basic T-shirt-short sleeves- 100% Cotton 140 GSM Single jersey – 1 x 1 ribs at neck – solid dyed – light, medium and dark colors in equal ratio.

Sizes: S, M, L, XL, XXL Ratio: 1: 2: 2: 2: 1.

Export carton: 7 ply -120 GSM virgin corrugated – seaworthy.
Cartons are to be strapped with 2 nylon straps.
Measurements in cm: (Finished garment)
Size: L
Chest: 60 cm
Length: 78 cm
Sleeve length: 24 cm
Neck rib width: 3 cm Hem – 3 cm
Patterns are generally made with the seam allowance and cutting allowance. Generally, 12 cm is added to the total of body length and sleeve length.

Fabric consumption

(Body Length + Sleeve Length + Allowance) x (Chest + Allowance) x 2 x GSM
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(70 + 24 + 12) * (60 + 3) * 2 * 140   =   187 grams

Body & Sleeves: 187 grams
Neck rib: 10 grams (approximately)
Gross weight: 197 grams

Therefore, the fabric consumption per garment is 197 grams.Gross weight & net weight.The above weight is the gross weight of a fabric. It means the weight of the fabric bits cut in tabular form without taking shapes is called gross weight. This is the consumed fabric of the particular garment. Hence costing is to be made as per this gross weight. The weight of the cut pieces after taking the shape according to the pattern is called net weight of a fabric.Fabric cost per kg (in Rs) (all charges approximately)

Cost of fabric per kg is calculated and given in
Particulars Light colours Medium colours Dark colours
34’s combed yarn Rs.135.00 Rs.135.00 Rs.135.00
Knitting charge Rs.8.00 Rs.8.00 Rs.8.00
Dyeing charge Rs.35.00 Rs.45.00 Rs.55.00
Compacting charge Rs.6.00 Rs.6.00 Rs.6.00
Fabric wastage @ 5% Rs.9.20 Rs.9.70 Rs.10.70
Fabric cost per kg Rs.193.20 Rs.203.70 Rs.224.70
Fabric consumption per garment 197 gms 197 gms 197 gms
Fabric cost per garment Rs.38.06 Rs.40.13 Rs.44.27

Cost of trims

The accessories which are attached to the garments are called Trims. Let’s take Men’s Basic T-shirts, as an example.

Let us see what are the trims required for this style.
Labels: Woven main label (2.5 cm width x 7 cm length): Rs 0.35.
Polyester printed wash care label: Single color print: Rs 0.10.
Hangtag: Rs 0.40
So the total cost of trims is Rs 0.85 per garment.
Cost of accessories:Polybags: Normal – Rs 0.30 per garment. Master Polybag: Rs 2 per master polybags to contain 8 garments – Rs 0.25 per garment.

Export carton: Normal: Rs 40 per carton to contain 48 garments – Rs 0.80 per garment.
So the total cost of accessories is Rs 1.35 per garment.Garment costing.
Now we, at last, have to take the step to find out the freight charges for the Men’s Basic T-shirt.
Price of garment estimation is given in Table given below.

Particulars Light colours Medium colours Dark colours
34’s combed yarn Rs.135.00 Rs.135.00 Rs.135.00
Fabric cost per garment Rs.38.06 Rs.40.13 Rs.44.27
Cost of Trims Rs.0.85 Rs.0.85 Rs.0.85
CMT Charges Rs.11.00 Rs.11.00 Rs.11.00
Cost of accessories Rs.1.35 Rs.1.35 Rs.1.35
Rejection of garments(commonly 3%) Rs.1.50 Rs.1.50 Rs.1.50
Cost of Garment Rs.52.76 Rs.54.83 Rs.58.97
Local Transport Rs.1.00 Rs.1.00 Rs.1.00
Profit@15% approx. Rs.7.90 Rs.8.20 Rs.8.90
Commission/ pc Rs.2.00 Rs.2.00 Rs.2.00
Price of Garment Rs.63.66 Rs.66.03 Rs.70.87

Shipping charges

For men’s basic T-shirt, the delivery terms in the buyer inquiry as ‘FOB’. So sea freight charges are not added. But the local transport with the cost of the garment has to be added. Finally, we have to convert the Indian rupee value to USD or Euro.

1 Comment
  1. terry says


    My name is terry van, the Director of Upeverest Togo Sarl U. I am
    one of the International sourcing agents, and I specialize in sourcing
    products for buyers such as Government Agencies, Ministries, Commissions,
    Organizations, etc. for contract supply.

    Yes, I want to know if you or your company can participate in International
    contract supply as there are great opportunities that need your products in
    large quantities. And, I would greatly appreciate receiving any
    information, brochure or price list of your products to learn more.

    Also, payment terms will be 100% in advance before production; I look
    forward to hearing from you and establishing a good business relationship
    with you.

    Best regards.

    Sincerely yours,
    terry van (Mr)
    Director of Upeverest Togo Sarl U
    Address: 16, Rue du Commerce Grand Marché,
    Assigamé, BP 345 Lomé – Togo

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