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## Consumption and Costing of Basic Woven Shirt

Consumption and Costing of Basic Long Sleeve Woven Shirt
Noor Ahmed Raaz
Asst. Merchandiser
A.M.C.S Textile Ltd
Email: raju.uttara105@gmail.com

Introduction:
A garments business is totally stands on order profit. An order profit can be achieved through a proper costing. So, costing is an important part of garments merchandising and also important task for merchandisers. Order profit is totally depends on it. Consumption and costing of men’s long sleeve woven shirt is given here.
 Different parts of a long sleeve woven shirt
Fabric consumption formula:

½ chest X (Body length + Sleeve length) X 2
= ……………………………………………………. + 5% wastage
6.45 X 36 X Fabric width

Let,

½ Chest = 60cm
Body length = 81cm
Sleeve length = 64cm
Width = 58

Here,

Body length = 81cm + 6cm (SA)
= 87cm

Sleeve length = 64cm + 6cm (SA)
= 70cm

½ Chest = 60cm
Width = 58-1=57

So,

{60 X (87+70)} X 2
Consumption/ piece = ………………………… + 5% wastage
6.45X 57 X 36

=1.47 yds

Consumption / dozen = 1.47 X 12 = 17.64 yds

Here, fabric price = \$ 1.60/yds
Fabric price / dozen = 1.60 X 17.64

Here,

Fabric price/ dozen .....................= \$ 28.224
Per dozen CM cost ....................= \$ 5.5
Per dozen accessories cost .........= \$5.0
Per dozen overhead cost ............= \$1.8 (bank handling, carriage, forwarding)
Commission ...............................= \$3
-------------------------------------------------------------------------------------------------
Total FOB price......................... = \$43.524 (including commission)

Here, total FOB price .............................= \$43.524
Per dozen sea freight ...............................= \$ 1.34
---------------------------------------------------------------------------------------------------
Total C&F price (Hamburg)/dozen ..........= \$ 44.864

Again, total C&F price / dozen.................. = \$ 44.864
Per dozen insurance cost ...........................= \$ 1.3
--------------------------------------------------------------------------------------------------
Total CIF price / dozen .............................= \$ 46.204

Total CIF price/piece = (46.204÷12) = \$ 3.850

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1. Could you let me know ......what is the meaning of 6.45. how you get this !