Garment FOB Costing Sheet

How to read this sheet

The sheet quotes FOB, so it stops at the loading port: it carries freight and handling to that point but no ocean or air freight, duty, or destination charges, and converting it to CIF or DDP means adding those separately. Fabric consumption is taken as given rather than derived, because consumption is a marker and pattern question that belongs upstream of costing; feeding an optimistic consumption in is the single fastest way to produce a confident and wrong sheet. Efficiency should be the figure this style actually achieves after the learning curve, not the factory average and not the target - a style quoted at 55 percent and run at 42 is quoted at a loss no commercial term can recover. Finance cost is applied as a flat percentage of accumulated cost and is a simplification: the real figure depends on the gap between paying for fabric and being paid by the buyer, so a long-dated letter of credit deserves a higher number here. Break-even quantity assumes the commercial terms hold at lower volumes, which buyers rarely allow; treat it as the point below which the order stops being worth taking rather than as a quotable minimum.