**Costing of Folded Yarns**

**S.M. Bappy Rana**

Dept. of Textile Engineering

Bangladesh University of Business & Technology

**Cell:**+8801781630519

**Folded Yarn:**

The cost of a folded yarn depends on the price of its constituent threads. Therefore, when the component threads are of the same count, the case is very simple. But when the folded yarn is composed of threads of threads of different counts or of different take-up, or both, the cost of the folded yarn will depend on the proportion in which the constituent threads occur in the resultant folded yarn.

**Example: Calculate the price per pound of 2 fold yarn made by twisting together 20’s and 32’s singles. Price of 20’s and 32’s yarn Rs. 2 annas 3 and Rs.3 annas 2 per pound, respectively. The cost of folding per pound is 2 annas.**

Rs. 2 annas 3 = 35 annas, and

Rs. 3 annas 2 = 50 annas.

1

**1 hank of 20’s thread weighs**=

**……**lb

20

1

**Therefore, its price**=

**……**X 35

20

7

=

**……**annas

4

1

**1 hank of 32’s thread weighs**=

**….**Lb

32

1

**And, therefore, its price**=

**……**X 50

32

(

**Note:**The price quoted here may be changed according to the current market place)

50

=

**…….**annas

32

1 1 13

Therefore,

**1 hank of folded yarn**= …… + ….. = ……..lb

20 32 160

7 50

**And its price is**=

**…. + ………**

4 32

106

=

**………**

32

106 13

**Therefore, price per pound of folded yarn**=

**….. ÷ …….**+ 2 ( cost of folding)

32 160

106 X 160

=

**………………**+ 2

32 X 13

530

=

**………..**+ 2

13

556

=

**…….**Annas

13

3

= Rs. 2-10-7

**…….**pies

13

Alternatively, L.C.M. of 20 and 32 is 160.