NATIONAL INSTITUTE OF FASHION TECHNOLOGY
NATIONAL INSTITUTE OF FASHION TECHNOLOGYCOSTING OF APPAREL
PRODUCTSCOSTING OF JACKET SUBMITED BY :Ravi AdityaRytasha
PatnaikSharanya Gopinath
ORDER DETAILSPRODUCT TYPE Ladies casual jacketBUYER United
Colors of BenettonORDER QUANTITY 20,000SIZES S , M , LSIZE RATIO 1
: 2 : 3
FRONT SKETCH
BACK SKETCH
PLANT DETAILSFactory efficiency = 80%No of working days in 1
month = 25No of hours in 1 day = 8No of shifts = 1Output/day = 1000
pc
WAGE DETAILSSL NOWORKER TYPE MONTHLY SALARYPRODUCTION
DEPARTMENT1.Production
Manager2.Supervisor3.Cutter-cum-markerGrade-A4000Grade
B30004.Machine operatorGrade A4000Grade
B35005.Trimmer6.CheckerGrade AGrade B7.Washer8.Iron man/
presserGrade AGrade B9.Packer10.Helper11.Trainee
SL NOWORKER TYPE MONTHLY SALARYADMINISTRATIVE
STAFF1.Manager(Accounts/Shipping/Purchase/Sales)2.Accountant/Cashier/Clerk/Typist3.Store
keeper4.Driver5.Time keeper6.Security/Watchman7.SweeperPRODUCT
COSTINGCOSTINGMATERIALLABOUREXPENCEDIRECTINDIRECTDIRECTINDIRECTDIRECTINDIRECTOVERHEADMANUFACTURINGOFFICE
& ADMINISTRATIONSELLING & DISTRIBUTION
PRODUCT COSTINGTOTAL COST = Prime Cost + Overhead Cost
PRIME COST = Direct Labour +Direct Materials +Direct
Expenses
OVERHEAD COST = Indirect Labour +Indirect Material +Indirect
Expense
DIRECT COSTSMATERIAL
LABOUR Spreading, cutting, bundlingSewingFinishing &
packaging
EXPENCE
OVERHEADSMANUFACTURING
SELLING & DISTRIBUTION
OFFICE & ADMINISTRATION
TOTAL COST OF JACKET
PRODUCT PRICINGMark up
BIBLIOGRAPHY
THANK YOU
