# Costing Process of Long Sleeve Shirt (Woven)

Last Updated on 13/02/2021

### Costing Process of Long Sleeve Shirt (Woven)

Noor Ahmed Raaz
Faculty Member, Dept. of Textile Engineering,
Atish Dipankar University of Science & Technology
Email: raju.uttara105@gmail.com

Garment Costing:
In garment industry, the process of costing a product is very dynamic. Since, the fashion and consumers demand changes every season and sometimes very often, the product which the manufacturing company receives for manufacturing from the buyer also differs every season. In order to get 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. Generally apparel merchandiser do the tasks of garment costing and consumption. In this article I will describe step by step costing of men’s long sleeve shirt (woven).

Costing of Long Sleeve Shirt (Woven):

For a long sleeve shirt: (measurement chart)

 Part Dimension Collar 16” Chest 48” Center back length 31” Sleeve length 34.5” Drop shoulder 21” (yoke) Arm hole depth (1/2) 0.5” Cuff 9” Pocket 6”*5.5” Yoke is all time 4”

Back part of shirt:
The part of a garment, which covers the back part of human body.

Formula:

= [(31″ + 2″) × (24″ + 2″ ) /36] / 44

= 0.541yds

Yoke:
A shaped piece fabric in a garment, fitted about or below the neck and shoulders, from which the rest of the garment hangs. It can be split in two, called the ―split yoke.

Formula:

= [(21″ + 4″) × (4″+ 1″) / 36] / 44

= 0.079yds

Front part of shirt:
The front part of a shirt.

Formula:

= ([{31″-1 ¼” + 1″} × {12″ + 2 ½” }] 2″ /36) / 44

= 0.562 yds

Sleeve:
The part of a garment that covers the arm and is usually cut wider than the cuffs. Most sleeve lengths fall between 32 and 36 inches.

Formula:

=( [{34 ½” -11″} +1″] × {21″ +1″} × 2 /36) / 44

= 0.68yds

Cuff:
A fold or band serving as a trimming or finish for the bottom of a sleeve. Some cuff styles include: French Cuffs and Barrel Cuffs.

Formula:

= [(9″ + 3″) × (2 ½” + ½” ) ×2 /36] / 44

= 0.05yds

Pocket:
A small bag like attachment forming part of a garment and used to carry small articles, as a flat pouch sewn inside a pair of pants or a piece of material sewn on its sides and bottom to the outside of a shirt.

Formula:

= [(6″ +2″) (5½” +1″) /36] / 44

= 0.032yds

Collar:
The part of a shirt that encompasses the neckline of the garment, often so as to fold or roll over. Comes in various shapes, depending on the face shape and occasion.

Formula:

= [(16″ + 5″) × (2″ +1″) × 4/36] / 44

= 0.159yds

Total Consumption for one Garment (Long sleeve shirt):

= 0.541+0.079+0.562+0.68+0.05+0.159+0.032

= 2.100yds/ per garment

Per dz = 2.100 ×12

= 25.20/dz (ypd) + 5%(wastage)

= {25.20 ×5 / 100} + 25.20

= 1.26 + 25.20

= 26.46yds

If the price for the fabric is \$0.95 per yds. The cost for the garment will be

Cost per dozen (Fabric)                                         = 0.95x 26.46

…………………………………………………………………..= \$ 25.14

Accessories: cost /dz                                             = US \$ 6.00 (1 piece all time \$ .15)

CM /dz                                                                 = US \$ 10.00
……………………………………………………………………………………………..
Subtotal                                                                = US \$ 41.14

Transport cost from factory to sea or airport (.5%) = US \$ 0.20

Overhead cost (.5%)                                             = US\$ 0.20
………………………………………………………………………………………………
Net cost price                                                       = US\$ 42.44

Profit (10%)                                                         = US \$ 4.2
………………………………………………………………………………………………
Net FOB price                                                     = US\$ 46.64

Freight (4%)                                                         = US\$ 2.00
……………………………………………………………………………………………..
Net C & F price                                                   = US\$ 48.64

Insurance (1%)                                                     = US\$ 0.48
…………………………………………………………………………………………….
Net CIF price                                                      = US \$ 49.12

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