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    1. Question: Fabric price 2.25 USD/ yds, Width 45 inch open, GSM 200,

    Consumption 3.20 kg / doz, What is the garment fabric cost for per doz garments?

    Ans: W (kg) = L (M) X w (M) X GSM (kg)= L (M) X (45X2.54)/100 X 200/1000

    L (M)= (3.20 X100X 1000) / (45X 2.54 X 200)= 13.99 (M)= 13.99 X 1.0937 yds= 15.30 yds

    Fabric cost (Per doz gmt)= Length X Unit price/ yds= 15.30 x 2.25

    = 34.56 USD / Doz

    # Piping or Binding or Back Tape:

    Cons: Length in M x width in M x GSM in Kg x 12 + allowance (18%)Length: Neck width x 2 + 2 (R shape)Width: If width is 1 cm or any unit Pls multiply by 4

    Wastage:

    Distribution:

    1. Sewing wastage = 3%2. Cutting and Finishing=2%3. Print Wastage=2-3%4. Emb. Wastage=2-3%5. Garment Wash wastage=5% above (Depends on wash type)

    Garment Normal Wash=2-3%

    Garment Enzyme Wash=3-5%

    Garment Stone Wash= 5-10%

    Garment Pigment dyeing & wash=10-20%

    Note: Wastage is variable depending on factory to factory.

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    FABRIC COST

    1. Yarn cost count wise2. Knitting charge3. Dyeing charge4. Special Finish (Like brush, peach, silicon softener, UV finish, Teflon finish, Eas

    care finish, anti bacterial finish)5. Process loss6. Commercial cost (Packing, Transportation, BBL)7. Profit margin

    Detail :-1. YARN :-

    Relation between count and GSM:

    A. Single Jersey:

    1. 130-150 30s

    2. 160-170 26s

    3. 180-200 24s (210)4. 220-240 20s

    B. P.K./Lacost/1x1 Rib:

    1. 150-170 34s

    2. 180-200 30s

    3. 210-225 26s

    4. 230-250 24s

    5. 250-270 20s

    C. 2x1 Rib:

    1. 220-230 30s

    2. 240-250 26s

    3. 260-280 24s

    D. Interlock24 G 22 G

    1. 40s 220 200

    2. 34s 250 230

    3. 30s 260 240

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    4. 26s 275 260

    E. S/J with Lycra 5%:

    1. 150-160 34s

    2. 170-190 30s

    3. 200-210 26s

    4. 220-240 24s

    F. Fleece:1. 250 20,30s (Ratio 20:80)

    2. 300 10, 26s (Ratio 30:70)

    Req. F. GSM Yarn (Basecvc/tc + Loop

    Cotton)

    Grey G.S.M. From 30(20GG)

    290-300 30s+10s 221 73/74

    280 30s+12s 212 72/70

    260 34s+12s 198 66

    230-240 38s+5s or

    40s+10s

    179 64

    220 40s+12s 166 62

    Base 67.5% & Loop 32.5%

    Yarn Price: Per Kg in USDa. P/C or Carded yarn price same

    b. CVC or Combed Yarn Price same

    c. 5 cost need to add from20s (as a standard count) for 4 count difference.

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    2. KNITTING CHARGE:

    TYPE OF FABRIC:- Per Kg in USD

    Single Jersey - Solid dyed= $ 0.17

    Single Jersey- with 5%-10% Elastane, Solid dyed= $0.63

    Single Jersey- with 5%-10% Elastane, Y/D, Feeder stripe=$0.88

    Single Jersey- with 5%-10% Elastane, Y/D, Eng stripe=$2.35

    Single Jersey - Yarn dyed, Feeder stripe=$0.49

    Single Jersey - Eng Stripe =$2.16

    Single Jersey - Single Mercerized, Solid dyed=$0.18

    Single Jersey - Double Mercerized- Solid dyed=$0.18

    Single Jersey - Single Mercerized - Eng stripe=$2.18

    Single Jersey - Double Mercerized - Eng stripe=$2.24

    Pique - Solid dyed=$0.31

    Pique - with 5% Elastane, Solid dyed=$0.69

    Pique - Yarn dyed, Feeder Stripe=$0.59

    Pique - with 5% Elastane, Yarn dyed, Feeder stripe=$0.69

    Pique - Eng Stripe =$2.16

    Pique - Single Mercerized, Solid dyed=$0.34

    Pique - Double Mercerized - Eng stripe=$2.24

    1X1 Rib - Solid dyed=$0.31

    1X1 Rib/ 2X2 Rib - Yarn dyed, Feeder stripe =$0.69

    1X1 Rib - with 5% Elastane, Solid dyed=$0.69

    2X2 Rib - Solid dyed=$0.56

    2X2 Rib - with 5% Elastane, Solid dyed=$0.88

    Variable/ Placement Rib Solid dyed=$0.74

    Plain Interlock - Solid dyed=$0. 41

    Plain Interlock - Yarn Dyed=$0. 47Drop Needle Interlock - Solid dyed=$0. 46

    Jacquard/ interlock(design) - Solid dyed=$0. 74

    Jacquard/ interlock(design) - Single Mercerized=$0. 79

    Jacquard/ interlock(design) - Double Mercerized=$0.81

    Fleece Fabric (French Terry) - Solid dyed=$0. 56

    Fleece Fabric With Brush - Solid dyed==$0. 56

    Fleece with Elastane (5%) - Solid dyed=$0.69

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    Mini Waffle or Waffle - Solid dyed=$0.65

    Mlange (Wash Only) Single Jersey=$0.16

    Mlange (Wash Only) Pique=$0.30

    Mlange (Wash Only) 1X1 Rib=$0.30

    1.

    # Collar & Cuff:

    Weight per Collar: Finished length in cm x finished width in cm x .00008 (constantincluded wastage) = kg/pc

    Weight per Cuff or Placket: Finished length in cm x Finished width in cm x .00009(constant included wastage) = kg/Pc

    (Specification 4 ply 24 s count based on)

    Wastage: 4 %

    2. Checking shade in dyeing3. Rejection in knitting4. Others

    During batch makingTipping Thread: 4 ply 40 cm length 6 coarse = 65 m (Solid)per collar or

    cuff or flat knit

    = 75 m (Tube) per collar orcuff or flat knit

    Total Tipping Thread:(No. of Ply x No. of coarse x length in cm x unit in meter x No. of garments ) / (4 x

    x 6 x 4000) = Cone / pc

    Note: 4000 is variable because different supplier supplies different meter /cone.

    Total Yarn requirement: No of garments X wt of flat knit (1 Pc collar+2 pc cuff + ifplacket or others)

    Example: 2000 Pcs garment, collar size 40x10 cm, cuff size 36x4 cm, placket size 2x2cm. calculate the total yarn requirement?Ans:Wt of collar = 40 x 10 x .00008 = .032 kg/ pcWt of cuff = 36 x 4 x .00009 = .0129 kg/pcWt of placket = 2 x22x .00009 = .00396 kg /pc

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    Total yarn requirement = No. of Gmt X wt of flat knit (collar+ cuff+ placket)= 2000 X (.032 + .0129x2 + .00396)= 123.52 kg yarn

    Example: 5000 pcs garment order collar size 50 X 10, cuff 36 x 4 cm and tipping collaand cuff 3 ply as per below,8 coarse (per coarse = 0.5 mm) or 4 mm

    Ans:Tipping Thread For color A:Collar: (3 X 8 X 50 X 75 X 5000)/( 4X 6 X 40 X 4000)= 117 ConesCuff: (3 X 8 X 36 X 75 X 5000)/( 4X 6 X 40 X 4000)= 84 Cones

    Tipping Thread For Col B:Collar: (3 X 8 X 50 X 65 X 5000)/( 4X 6 X 40 X 4000)=101 conesCuff: (3 X 8 X 36 X 65 X 5000)/( 4X 6 X 40 X 4000)= 73 Cones

    Dyeing Charge:

    Dyeing

    Solid Y/D

    Normal Fabric Elastane Fabric

    Normal Dischargeable Normal Dischargeable Normal

    Singlemerceriz

    eDouble

    Mercerize

    RFD/ White $0.30 $0.30 $0.33 $0.33 $0.46 $0.06 $0.74

    Light $0.61 $0.81 $0.67 $0.87 $0.52 $0.99 $1.15

    Medium $0.92 $1.12 $1.03 $1.23 $0.92 $1.18 $1.34

    Deep $1.09 $1.29 $1.24 $1.44 $1.34 $1.52 $1.70SulpherBlack $0.61 $0.81 $0.67 $0.87 $0.52 $0.99 $1.15

    Royal Blue

    R Black $1.29 $1.49 $1.44 $1.64 $1.54 $1.72 $1.90

    Note: The above price is variable depends on factory to factory

    Cotton1. RFD or white: 40 Tk2. Avg Color: 85 Tk3. R. Black Or R. Blue: 110 Tk

    Top edge &Tube Tipping Color A

    Tipping Color B

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    P/C or CVC

    1. White: 45 Tk2. Avg Color: 120 Tk3. Black or : 130 Tk

    Polyester:1. White: 25 Tk2. Avg Color: 60 tk3. Black: 70 Tk

    Special Finish:1. Brush: $ .332. Peach: $.503. Silicon softener: $.164. UV finish: $.805. Teflon finish: $.80

    6. Easy care finish: $.607. Anti bacterial finish: $.60

    Note: The above price is variable depends on factory to factory

    Process loss:

    1. Solid Dyeing (Normal): 8-10%2. Solid Dyeing with Enzyme wash (Single): 10-12%3. Solid Dyeing with Enzyme wash: (Double): 12-15%4. Elastane fabric dyeing: 12-14%5. Yarn Dyeing (normal): 12-15%6. Yarn Dyeing (Mercerized): 15-18%7. Special finish: Add 5-10% more with above

    Commercial cost:1. BTB L/C opening,Accepting for yarn2. Packing cost: 0.05 USD/ kg

    3. Transportation: .02 USD/ kg4. Profit Margin (Variable depending on factory to factory

    Trims and Accessories

    Introduction:

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    To full fill the design objectives we need different kind of materials. Fabrics are the mmaterial, which used for garment manufacturing. We need other materials also, whichmake the garments aesthetic, functional and commercially required. Usually other thanfabrics these material used for making garments are called trims and accessories.

    Trims:The raw materials used in sewing room other than fabric are called Trims.On the other hand we can say that which materials are directly attached with the fabricmake a garment are called trims. Like: Threads, buttons, lining, Interlining, zippers,labels, care labels, etc. (Interlining is used as shape forming / preserving materials.)

    Accessories:

    The materials, which are used to make a garment attractive for sale and packing, otherthan fabrics and trims, are called Accessories.

    List of Trims and accessories:

    SL Trims SL Accessories

    1 Label (S) 1 Poly bag

    2 Button 2 Elastic bag3 Zipper 3 Mini Poly bag

    4 Padding 4 Master Carton

    5 Interlining 5 Inner carton

    6 Down 6 Size clip

    7 Elastic 7 P. P. band

    8 Thread 8 Tag pin

    9 Twill Tape 9 Brass pin

    10 Stopper 10 Collar stand

    11 String/ DrawCord 11 Safety pin

    12 Piping Cord 12 Gum tape

    13 Emblem 13 Arrow sticker

    14 Logo print 14 Scotch tape

    15 D- Ring 15 Barcode Sticker

    16 Swivel Hook 16 Defect indicator

    17 Eyelet/ Grommet 17 Tissue paper

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    18 Collar Stay 18 Back board

    19 Cord Bell 19 Neck board

    20 Buckle 20 Butterfly

    21 Rivet 21 Numberingstickers

    22 Weaving belt 22 Hanger

    23 Hook & Eye 23 Size sticker

    24 Velcro tape 24 Carton pad25 Seam sealing

    tape25 Both side tape

    26 Shoulder pad 26 Plastic staple

    27 Cable (Steelware)

    27 Iron seal

    28 Adjuster 28 Clip

    29 Recco 29 Ball Chain

    30 Elastic Threads 30 Size Tag

    31 Shoulder Tape 31 Carton Sticker 32 Safety Sticker

    33 Plastic clip

    1. Main Label: .15 - .30 USD/ Dzn2. Size Label: .05 - .083. Wash care label:.05 - .104. Polybag: .30 - .355. Carton: .10 - .15

    6. Sewing Thread: .25 -.407. Gum Tape: .10 - .158. Flag Label

    Print:

    1. Pigmant2. Rubber3. Plastic Salt

    4. High Density5. Suger Print6. Gel Print7. Glitter Print8. Discharge Print9. Reactive Print

    Embroidery:

    Per 12000 Stitch = .25-.28 USD (Normal)

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    = .30 - .35 USD (Appliqu)Embroidery thread consumption Meter/ Body= Emb. stitch X .006Price of Emb. Thread= 1.30 USD/ Cone NormalThread contain = 3000 meter/ cone or 2000 meter / cone

    Wash:

    1. Normal: 1.50 USD/DZN2. Enzyme: 2.5 USD/DZN3. Pigment: 3 USD/kg4. Acid wash: 3 USD/kg5. Silicon Wash: 1.50 USD/DZN

    CM:

    1. Tee Shirt: 3 USD/dzn2. Polo Shirt: 5-8 USD/dzn

    3. Tank Top: 1.5-2.5 USD/dzn

    Sea Freight and Air Freight

    Although most orders for garments are placed by buyers on FOB basis, with buyers topay for freight at the shipping destination, it is still necessary for the shipper or the ageto know how to calculate sea freight and air freight as buyers always need to know howmuch freight the merchandise cost per dz. If you are required to sell on CIF basis, (witthe shipper to prepay for freight at the shipping port) you will need to calculate the freiaccurately for your own costing.

    1. Sea freight:Sea freight is usually charged based on volumehow much per CBM (cubic metervery rarely by weight as density cargo. In fact ANERA (Asia North Americaeastbound rate agreement) has designed the freight tariff more based on the usualvalue of the type of goods, than the usual weight of them, taking into consideration

    that for low value merchandise they should give a low freight rate in order to make possible for the importers to buy goods overseas. However, for high valuemerchandise, they should charge a high freight rate, as it is believed that the buyer cafford to pay more on freight. The have designed the freight tariff in such a way thaeverybody can do business and there is sufficient profit for the shipping lines.

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    Containersize

    CalculatedCapacity

    Practicalcapacity

    ContainerFCL rate

    FCL ratefor CBM

    LCL Rateper CBM

    20Capacity

    29.5 CBM 27 CBM 3500 130 160

    40Normal

    61.32CBM

    54 CBM 5000 92 160

    40 Hi

    Cube

    69.15

    CBM

    62 CBM 6500 92 160

    Note: FCL: Full container LoadingLCL: Loose container Loading

    If you ship very heavy goods as loose cargo because the size of the shipment is verysmall, the shipping lines will charge you by weight or by volume whichever is higher.

    1 CBM (100 cm X 100 cm X 100 cm) = 1000 Kg

    2. Air freight:

    Unlike sea freight, the airlines have decided to charge for the heavy merchandise (highdensity goods) by weight, and lightweight merchandise (low density goods) by volumeHowever, as airplanes can take less weight than ocean liners, the way theySet the standard, in the garment industry, when you ship goods by air, you have a 70%chance to be charged by weight, about 30% chance by volume.

    The followings are the relationship between weight and volume as set by IATA( International air transport association).

    a. From most shipping locations in the Far east to the U.S. destinations and Canad7000 cubic cm = 1 kilo.

    b. From certain locations in the Far east to the U.S. destinations and Canada 6000cubic cm = 1 kilo

    Therefore when you have low density goods to ship by air, in order to determine if youshould try to make the cartons as small as possible to save freight. First you check withthe local air forwarding agent by asking him in the country where you are, how manycubic cm is considered 1 kilo in weight. They will tell you either 7000 or 6000. This isthe answer you need.

    Then you physically check the weight and measurements of the good s packed for the shipment. Now we have the 3 answers as follows, for example:

    a. The country is Bangladesh and the formula is 6000 cubic cm = 1 kilob. The measurements of the cartons are 50cmX 60cmX 40cmc. The gross weight of the cartons are 16 kilo per carton.

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    Now let us find out if we should try to make the cartons smaller to save air freight bydoing the following calculation,

    Multiply 5 by 60 by 40 = 120000 cubic cm.120000 cubic cm divided by 6000= 20 kilo

    Now you know, by volume the one carton is of 2 kilo, but by actual weight the carton

    of only 16 kilo. You also know the airline will charge whichever is higher, in this casethey will charge you for 20 kilo, by volume. If the air freight rate is 2.80 per kilo thiscarton will cost you $ 56.00.

    Now, in order to save some money, let us try to make the carton smaller, usually bycutting the height of the carton. Lets say we have succeeded in cutting down the heigh

    by 5 cm, and see how much money we can save.

    ** Original size of the carton: 50 X 60 X 35 cm (=20 kilo)

    ** Now cut down to 50 X60 X 35 cm= 105000 cubic cm.105000 / 6000 = 17.5 kilo

    Now by using the new carton, we have saved 2.5 kilo and this carton will cost only $49.00 (17.5 Kilo X 2.80)

    Shipping Terms

    1. CM: Cost of making/ cutting and making2. FOB: Freight on board3. C & F: Cost and freight / Clearing and forwarding4. CIF: Cost, insurance and freight5. CIFI: Cost, insurance, freight and interest6. CIFE: Cost, insurance, freight and exchange7. COD: Cash on delivery8. CWO: Cash with order9. FOW: Free on wagon10.Franco: (Named Port of Shipment)

    11.FOB: Free on Board (Named Port of Shipment)12.CFR: Cost and Freight (Named Port of Destination)13.CIF: Cost, Insurance and Freight (Named port of Destination)14.CPT: Carriage Paid To (Named Place of Destination)15.CIP: Carriage and instruction paid to (Named Place of Destination)

    16.DAF: Delivered at frontier (..Named Place)17.DES: Delivered Ex Ship (Named Port of Destination)

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    18.DEQ: Delivered Ex QUAY (Named Port of Destination)19.DDU: Delivered Duty Unpaid (Named Place of Destination)20.DDO: Delivered Duty Paid (Named Place of Destination)

    Country and port

    Country Port & price Buyer

    Sweden Hamburg New Wave Mode Lab

    Sweden Gothenburg Cellbes Post Order AB

    Spain Barcelona (1500) Geologistics BarcelonaS.A.

    Italy Genova Samar Spa

    Sweden Barcelona Rueca Europea S. L.

    France Leharve (1200)

    U.K. Liverpool (1400)

    Germany Quaken Bruech (1645) Centerline modeVertriebs GMBH

    Netherlands Rotterdam

    Garment Costing

    Variable Function:a. Fabric Consumption

    b. Fabric Costc. Accessories Costd. Print/Embroidery/Washing Chargee. C.M.f. Freight (C & F)g. Payment mode (at sight deferred payment 60days or 90 days or 120 days, TT,

    Sales Contract)

    Fabric Consumption:

    1. Consumption (Kg/ Doz) =

    X100 100

    ( C + Allowance-02)X

    GSM

    1000X 2 X 12+Wastage Percentage

    (L+S.L. + Allowance-01)

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    L (Length) = HPS (High Point Shoulder)= CBL (Central Back length)= BL (Body Length)

    S.L = Sleeve Length

    Allowance-01: This is actually sewing allowance in length wise of a garment.

    For T-Shirt, Bottom Hem = 2.5-3 CmShoulder Join= 1.5 CmSleeve Hem = 2.5- 3 CmSleeve Join = 1.5 cmSub Total = 9 cmIn Hand = 1 cm

    Grand Total =10 cm

    Per Cut and Sewn allowance = 2 cm

    Note: Pocket, Half moon, double layer bottom hem, and double layer sleeve s/bcalculated on lengthwise.

    2. Chest Allowance: This is sewing allowance in width wise of garmenta. Side Seam = Chest + 3cm

    b. Tube Seam= Chest + 0 cm

    c. Per cut and sewn allowance= 2 cm

    2. Consumption (Kg/ Doz)= Length in Meter X Width In M X GSM in Kg X 2 X 12Wastage Percentage

    3. Neck Rib # 1x1/1x1 elastane rib circular

    Neck Rib Consumption:

    Height (Length) = Rib height or rib width or rib depth

    Total Height= Rib Height X 2 + Allowance

    Width = Neck opening or neck width x 2 + 2 cm (Round)= Neck opening or neck width x 2 + 5 cm (V-shape)

    Mathematical Calculation:

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    Example:-Pls calculate the consumption/doz on the basis of 180 GSM

    S/J and neck rib gsm 230

    For picture 01:

    Consumption (Kg/ Doz) =

    = 2.76 kg/ doz

    For picture 02:

    Consumption (Kg/ Doz For color A) =

    X100 100

    ( 55 + 3)X

    180

    1000X 2 X 12 + 5%

    (70+25 + 10)

    C

    A

    B

    19cm

    C

    D

    B

    A

    A1

    B1C1

    A=Body Length= 70 cmB=Sleeve length=25 cm

    C=1/2Chest =55 cmA= Body length 1=15 cmB=Body Length 2= 15 cmC= Body Length 3=40 cm

    D= Chest =55 cmA1= Sleeve length1=10 cm

    B1= Sleeve Length2=5 cmC1=Sleeve length3=10 cm

    Picture 01

    Picture 02

    2 cm

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    =.86 kg/ doz

    Consumption (Kg/ Doz For color B) =

    =.63 kg/ doz

    Consumption (Kg/ Doz For color B) =

    =1.44 kg/ doz

    Total consumption: 0.86+0.63+1.44 = 2.93 kg/ doz

    Neck Rib Consumption:

    Width = Neck width x 2 + 2 cm (Round)= 19X2+2 = 40 cm

    Total Height= Rib Height X 2 + Allowance= 2X2 +2=6 cm

    2. Consumption (Kg/ Doz)= Length in Meter X Width In M X GSM in Kg X 12 +Wastage= .06 X .4X.230X12+18%

    =.07 kg/ Doz

    Note: Following point s/b considered during marketing cost:1. Fleece dia is not available.2. Y/D stripe wastage is huge.

    Math:02

    X100 100

    ( 55 + 3)X

    180

    1000X 2 X 12 + 5%

    (15+10 + 8)

    X100 100

    ( 55 + 3)X

    180

    1000X 2 X 12 + 5%

    (15+5 + 4)

    X100 100

    (55 + 3)X

    180

    1000X 2 X 12 + 5%

    (40+10 + 5)

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    2. Question: Fabric Length 100yds width 58 inch (Open) GSM 230, what is fabricweight?

    Ans:Fabric weight in Kg = Length (Meter) X Width (Meter) X GSM in Kg

    W (Kg) = l x w x GSM= (100 Yds X36 X 2.54)/100 X (58 X 2.54)/100

    X 230/1000

    = 91.44 x 1.4732 x .230= 30.99 kg

    3. Question: Fabric weight 50 kg, Fabric width 40 inch (tube) GSM 180. What isfabric length in meter?

    Ans:Fabric weight in Kg = Length (Meter) X Width (Meter) X GSM in Kg

    W (Kg) = l x w x GSM50 = l x (40x 2.54x 2)/ 100 X 180/1000

    L = 136.70 meter= 136.70 x 1.0937 yds [ 1 meter = 1.0937 yds]= 149.50 yds