Apparel Costing Unit - II

D.Raja,AMIE,M.Tech,(PhD)
Sr.Lecturer

Topics to be covered

Packing & labeling cost

Different types and functions
Uses of brand and size label
Duty draw back etc
Cost of bought out components, thread,
Button, Zippers, Interlining
Shipment cost
Cost calculation of ladies, Men and
childrens wear - woven and knitted
Simple problems

PACKING AND LABELLING

COST

Labeling and Licensing

Brand Names and Trade Marks
Legally required Labels
Labeling, Ticketing and Packing

Labels

Main label or Brand label

Size Label
Wash Care Label
Small Label Logo Label

Clothing Labels
Designer Label
Brand Label
Private Label

Care Label

Size Label

Label Placement

Packing Cost

Poly bag
Back support board
Inner collar card
Butter fly
Clips
Tissue Paper
Pins (Brass)
Hang Tags
Stickers
Hangers
Size Rings
Carton box
Gum tape

Poly Bags

Sealed poly bag

Un sealed poly bag
Hanger cut poly bag etc.

Hanger / Size Rings

Ordinary Hanger
Clip Hanger
Serrated Hanger

Method of Packing
Stand up Pack

Flat PACK

Hanger PACK

Dead man Pack

Packing Accessories Cost

Description

Quality

Quantity

Approximate Range
Price

Inside

collar 1 18

card

1 20

Back support

12 18

One

20 Paise each

One

1.25 to 3.00 Rs

1000 Pcs

Rs. 30.00

One 480 sheets

20 paise each Rs. 30

(200 GSM)
Plastic

2 3

Butterfly

1 2
3 3

Tissue Paper

One ream

Polybags

PP (40 30 cm) 150 One

GSM

50 Paise Rs. 2.00

Packing Accessories Cost

Hang Tags

One

Rs. 1 Rs. 3

Plastics Bullets -

5000

Rs. 85 Rs. 95

Collar film

Plastic

One

Rs.1 Rs. 3

Pins

Brass

450 Gms

Rs.2 Rs. 3

Clips

Plastic

1 Gross

Rs. 14

Hanger

Plastic

One

Rs.1 Rs. 4

Size Rings

Plastic

One

80 Paise

Gum Tapes

One Roll 72 Yards Rs. 40

Carton Box

Cardboard
GSM
60 30 40

120 One

Rs. 50

Accessories

Labels
Buttons
Elastic
Zips
Threads

Buttons

Colour fastness
Compressive strength
Durability
Heat Resistance
Impact Strength
Mildew resistance
Tensile strength
Water resistance

Types of Buttons

Mother of pearl
Nylon pearl
Polyester pearl
Perma pearl
Chalk buttons
Shell buttons
Moulded buttons
Wooden buttons
Oxidized buttons
Brass buttons
Horn buttons
Aluminum buttons
Snap buttons
Transparent buttons

Price of Buttons
18L Nylon Pearl Rs. 15 to 18 per
gross
22L Nylon Rs. 26 to Rs. 31 per gross
32L Nylon Rs. 140 to Rs. 160 per
gross

1 gross = 144 buttons

 Packing Charges
Pressing and packing charges for
different types of packing are given
below:

Stand up Packing 2 3 Rs.

Flat Packing 1 2 Rs.

Hanger Packing 1 2 Rs.

Deadman Packing
-80 Ps 1.25 Rs.

Label Charges
S.n

Description

Quality

Quantity

Approximate
Range Price

Main Label
Brand Name

3 + 1 Colors
Polyester
Woven

One

80 Paise
- 1.25 Rs.

Size Label

2 Colors
White taffeta printed

One

10 50 Paise

Wash care label

2 Colors
Satin Woven

One

40 80 Paise

2 Colors
Printed White taffeta

One

30 60 Paise

Cost of Bought out

Components
Sn

Description

Quality

Quantity

Price

3-Ply Thread
White
Polyester Thread Yellow

5000 mts
5000 mts

Rs.70
Rs.80

Buttons

18L Nylon Pearl

22L Nylon Pearl
32L MOP

1 Gross
1 Gross
1 Gross

Rs.15 18
Rs.26 31
Rs.140 160

Zippers

7 Nylon Zippers One

22 Nylon Zippers One

Elastic

1 Knitted
2 Knitted

One Meter
One Meter

Rs.1.50 Rs.2
Rs1.35

Rs.2.50

Interlining

Woven
Non-woven
Fusibles

One Meter
One Meter

Rs.6
Rs.13

Rs.4 8
Rs.15 20

Estimation of Threads
Stitch Type

Thread usage in cm/cm of seam

301 Lock stitch

2.5

101 Chain stitch

4.0

401 Thread chain stitch

14.0

504 3-thread o/c

18.0

512 5-thread o/c

20.0

SHIPMENT COST

ICD Charges
Container charges
Terminal handling charges
Agency charges
Shipping bill
Bill of lading

Given below the cost of sea

shipment from Tirupur to
Hamburg

20ft
40ft
40 high cube
contain
contain
container
er
er

Ocean Freight Linear

Hanin

$960

$1860

$1970

Evergreen

$1000

$2030

$2140

APL

$1000

$1955

$2065

Rs.2800

Rs.2800

Terminal
charges

Handling R.2000

ICD charges

Rs.11645

Rs.16650

Rs.16650

Agency Charges

Rs.1250

Rs.2500

Rs.2500

Air Shipment
Airline
Swiss Air
Lufthansa

Rate/Kg.
81.00 Rs.
87.00 Rs.

Given above for example the rates

offered by various airlines for
shipment to Frankfurt.

Payment Mode
FOB
CIF
Freight
CF

Free on Board
-Cost, Insurance and
-

Cost and Freight

Simple Problem
If the 20 cotainer charge is 40,000
Rs., which area of space is 28cbm,
find the shipment cost for a shirt,
which is packed as 50pcs/carton box
of dimension 603040cms.

Duty Draw Back

Incentive
Motivation
Encouragement
% on FOB Value
Ex: the rate of draw back for knitted
shirts is 12.5%, if the price rate is $1
F.O.B. then government gives a
drawback on duty for Rs.5.75/PC
(Conversion rate Rs.46/-)

Costing of Garments
Total Cost Per Garment

Fabric Cost Per Garment

+
CMT Per Garment
+
Trims or Accessories per Garment
+
Shipment charge
Selling Price / Garment
= Total Cost / Garment +
Profit %

FABRIC CONSUMPTION AND CMT

CHARGES
Sno STYLE

Width 44

Width 58

CMT (in Rs.)

Full Sleeve Shirt

2.30 Mts

1.90 Mts

40

Half Sleeve Shirt

2.00 Mts

1.65 Mts

30

Shorts

1.00 Mts

0.75 Mts

25

Trousers

1.50 Mts

1.20 Mts

50

Ladies PJ (Top & Bottom)

3.25 Mts

70

Kids wear Trouser

0.70 Mts

0.50 Mts

25

Sleeveless Top

0.80 Mts

0.60 Mts

20

Blouse

0.60 Mts

0.40 Mts

25

Mens T-Shirt Knitted

450 grams

Kids T-Shirt (childrens, 150 grams

Boys, Girsl)

Woven Mens jackets

3.00 Mts

80

10

Cargo Pants

2.00 Mts

60

10 20
5 10

Different Fabric Cost

S.no

Item

Quality

Approximate
Price in Rs.

Sheeting

203 203
56 52
Solid dyed

40

Poplin

403 403
92 48
Solid dyed

80

Y/O Checks Stripes

2/403 203
56 52

40

Sees sucker

2/603 303
66 60

50

Y/O

2/803 2/803
72 72

80

Different Fabric Cost

6

Checks/Design

Printed
403 403
56 60

60

Drill

3/1 Twill
203 203
Grey

50

Cardroy

14 Wales

100

Denim

6.5 Oyes

80

10

Georgette Poly

Poly/Viscose

70

11

Mass Crape

Viscose

70

Cost Calculation for mens Full Sleeve

Shirt:
Details: Mens Full Sleeve Button down
Stand up Collar Shirt
Fabric Solid poplin Red, Navy Green 58
Width
Packing Stand up pack
Labels Main, Wash care, Size Labels
Poly bag Individual self sealed poly bag
Hang Tags Size Tags, Price Tickets, are used
50 Pcs/box Carton box : 60 30 40 cm,
9 Ply 100 GSM
Rest as per sample (Assume relevant details)

COST SHEET
Sn

Items

Quantity
Required

Unit Price
in Rs.

Total Cost
in Rs.

Poplin 1.60 Mts

80

128.00(60%)

o
A

403 403
58Width

CMT

40

40.00(20%)

Buttons 18L

12

Rs.15 / Gross

1.25

Buttons 14L

Rs.10 / Gross

0.30

3 Ply Thread

180 Mts

Rs.80/5000
Mts

2.88

Interlining fusibles

20 cm

Rs.10 / Mts

2.00

Main Label

2.00

2.00

Size Label

0.20

0.20

Care Label

0.40

0.40

Hang Tag

1.50

1.50

COST SHEET -Contd

K

Price Tag

2.00

2.00

Size Tag

1.00

1.00

Collar Film

1.50

1.50

Inside Collar Card

0.20

0.20

Back Support

1.25

1.25

Poly bag 14 12

1.50

1.50

Clips

0.07

0.30

Butter Fly

1.00

1.00

Carton Box

50

1.00

Total Trim Cost

20.28(10%)

COST SHEET -Contd

U

Shipment Cost

2.00

Miscellaneous
Waste

/ -

2.00

W Total Cost

192.289
(100%)

Profit 12%

23.00

Commission 5%

10.76

Selling Price

225.76

COST SHEET -Contd

Total Cost = Fabric Cost + CMT +
Trim Cost + Shipment/Miscellaneous

= A+B+T+U+V

= 128 + 40 + 20.28 + 2 + 2

= Rs. 192.28

COST SHEET -Contd

Commission 5% =[192.28 + 23]
5/100

= Rs. 10.764
Selling Price
= Total Cost + Profit
+ Commission

= T+X+Y

= 192.28 + 23.00 + 10.76

= Rs. 225.76

Cost Calculation for Ladies Pyjama Tops and

Bottom

Details: Ladies Pyjama Tops and Bottom

Fabric Y/P Checks 44 Width
Packing Flat pack
Labels Main, Wash care, Size Labels
Poly bag packed as set in one poly bag
Hang Tags Brand and Price Ticket
Carton box 60 30 40 cm 15 pcs/box
Rest as per sample (Assume relevant details)

COST SHEET
Sn

Items
o

Quantity
Required

Unit Price
in Rs.

Y/P Tops 2.25 Mts 40.00

44 Bottom 1.50 40.00
Mts

Total Cost
in Rs.

201 103
Checks
Width

90.00
52.00(60%)

CMT

Tops 40
Bottom 30

1
1

40.00
30.00(30%)

Buttons 18L

8 buttons

Rs. 15 / Gross

0.80

3 Ply thread

Rs.70
/ 3.08
Tops 220 Mts
5000Mts
2.52
Bottom 180 Mts
Rs.70 / 5000
Mts

Fusibles

Tops 15 cm
Bottom 10 cm

Rs.10 / Mts
Rs.10 / Mts

1.50
1.00

Main Label

Tops 1
Bottom 1

1.50
1.50

1.50
1.50

COST SHEET -Contd

G

Size Label

Tops 1
Bottom 1

0.10
0.10

0.10
0.10

Care Label

Tops
Bottom 1

0.40
0.40

0.40
0.40

Hang Tag

1.00

1.00

Price Ticket

1.00

1.00

Poly bag

2.50

2.50

Carton box

Rs.50 / 15 3.30
pcs

M Elastic

90 cm

Rs.2 / Mts

1.80

22.50
(10%)

Total Trim Cost

COST SHEET -Contd

O

Shipment Cost

2.00

Miscellaneous / Waste

2.00

Total Cost

234.50(10
0%)

Profit 12%

28.14

Commission 5% -

13.13

Selling Price

275.77

Costing for T-Shirt

Sn Items
o

Quantity
Required

Unit Price in Total Cost

Rs.
in Rs.

A Yarn Combed 1 Kg
30s count

125

125

Knitting

1 Kg

15

15

Bleaching
Dyeing

/ 1 Kg

20

20

D Compacting

1 Kg

Wastages 5%

8.4

Total

176.4 / Kg

0.450 Kg / pc

176.4 / Kg

79.38

G Fabric Cost

COST SHEET -Contd

I

Elastic

1 Mts

2.00

2.00

Zip

10.00

10.00

K Main Label

2.00

2.00

Size Label

0.10

0.10

M Care Label

1.00

1.00

N Tissue Paper

0.20

0.20

O Hang Tag

2.00

2.00

Price Tag

2.00

2.00

Q Poly bag

2.00

2.00

Rs.60 /
pcs

Carton box

50 1.20

COST SHEET -Contd

S

Shipment

2.00

Total Cost

138.88

U Profit 12%

14.00

V Commission
5%

7.90

W Selling Price

140.00