Shanto-Mariam University of Creative Technology

Date: 07.04.2020
Course: BA (Honors) in Apparel Manufacturing Management &Technology.
BA (Honors) in Fashion Design & Technology.
Module Title: Sample and Store Room Management
Module Code: MGM 4101
Semester: 10th
Week: 7
Number of Class: 7
Module Leader: Abdul Hai
Contact Number: 01815040830
Email: abdulhai.ammt@gmail.com
Faculty Member/s: Suhal Ahmed (01815982512), Noorul Muqaddim (01552362945)
Email: suhal_83@yahoo.com, Art_pre@yahoo.com

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 Topic: Fabric Consumption and Calculation of Fabric Consumption
Costing of a sample.

• What is Fabric Consumption?

-According to size spec and ratio the requirement of fabric for making one dozen garments is
called fabric consumption.

CONSUMPTION CALCULATION FORMULA FOR KNIT GARMENTS

(T-SHIRT, POLO-SHIRT):
(Measurements in Cm)

(12 × body length × body width + 24 × sleeve length × bicep width) ×gsm
= + Wastage % Kg/Dozen
=
1000 × 10000

CONSUMPTION FORMULA FOR WOVEN GARMENTS

(BASIC SHIRT):
(Measurements in Cm)

(12 × body length × body width + 24 × sleeve length × bicep width) ×gsm
= + Wastage %
=
Fabric Width × 100

(12 × body length × body width + 24 × sleeve length × bicep width) ×gsm
= + Wastage % Yards/Dozen
=
1000 × 10000

Generally, wastage is8% to 15% in the Knit garment.

Garment Wastage% Comments
Low wastage for simple
Basic Tee shirt 8
garment

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 Moderate wastage for a little
Polo Shirt Basic 8-10
difficult workmanship
-High wastage for wash
Sweat shirt 8-10 damage
-Difficult workmanship
Fancy Tee shirt 10-12
High wastage for wash
Fancy tee shirt with wash 10-12
damage
Fancy Tee shirt with normal
8-10
Print
Fancy Tee shirt with normal High wastage for difficult
10-12
Print & Embroidery workmanship
Fancy Tee shirt with critical
12-13 Difficult workmanship
Print & Embroidery

Kids garment 10-15 Difficult workmanship

(Source: Merchandising Desk, Oekotex Ltd)

Costing of a sample:
Basic idea of costing and why is it relevant in designing or creating styles.
• It is important to understand that whenever a product is created for the Export Market,
WC need to keep the cost in mind. A product that is exported needs to be sold to the end
user or ultimate Consumer at least 5 times to be able to meet with the advertising, retail,
transportation andall other costs and yet make profit.
• For Example, if a garment costs at 5USD here in Bangladesh it has to be sold at least
USD25 in a H&M store in Sweden.
• Therefore, a product is Costs as soon as the first sample is made if it does not fall in the
buyers Target price, we can suggest changes to cut cost.
v Design simplification

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 v Use patterns that are more production friendly, hence the time and cost will be
produced for production.
v Replace fabric and trims with cheaper substitute.
v Avoided imported fabric and trims that are not available easily and will lead to
transportation costs in production if used.
v Convert yarn dyed fabrics to prints (strip/checks.)
v Use leftover fabric/trims to cut costs.
v Use already developed fabric designs or embroideries to cut down development
cost.

Garment Cost Sheet

A cost sheet makes the job of garment sample costing easier and faster. If you use a cost sheet
there is a less chance to miss any Costing heads when you are in hurry. Many times, it is needed
to know how we reach to the final FOB. A well-designed cost sheet will help you trace all details
of costing. Cost sheet will also give cost break up for future reference.

Following one is a sample cost sheet. This sheet is filled with indicative numbers.
COST SHEET
Product Women T-Shirt Yarn dyed feeder stripes
Style no: ZYZ Country USA
Buyer: ABC Fabric Viscos Jersey
GSM/Width 150/34-31˝
Particulars Details Amount (INR)
Fabric Costing
Yarn Price as persupplier list Per Kg 250.00
Knitting charges Per Kg 25.00
Greige Fabric Cost Per Kg 275.00
Average dyeing cost 20.00
Weight loss on dyed fabric: 9.00% 26.55
Fleece brushing /Peaching - -
Loss due to Printing - -
Sub total 321.55
Interest on yarn prices:/margin 10% 32.16

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Dyed Fabric Cost: 353.71
Garment costing
Avg. Fabric Consumption (gram) 210.00 74.28

CMTP Charges
Stitching 20.00
Cutting 2.50
Finishing 6.00
Packaging 4.50
Embellishment 2.50
Trims 4.00 39.50

Sub Total 113.78

Overhead cost 12.00% 13.65
Margin (after Overhead) 20.00% 25.49
Ratio/Rejection 4.00% 5.10
Charges for On Board 1.00
Total price of a Apparel 159.02
FOB Prices: US$ Rate: 49.00 $3.25
Internal Price FOB $3.25

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