National Institute of Fashion Technology, Bhopal

DEPARTMENT OF TEXTILE DESIGN

Subject: Textile Product and Sourcing IDM PG
End Term Assessment: 30 marks

Hours: 1.5 hours Max. Marks: 30

Technical and Smart Textile

Q.No. 1- Multiple Choice Questions- choose any one among the options given as answer to
the individual questions. (9X1=9)

1. Example of Biopolyester is
a) Energrin
b) Sorona
c) Apollo
d) TYyvek

2. Astro turf is an example of

a) Aggrotech
b) Sportstech
c) Packtech
d) Medtech

3. Following fibre is used for mechanical impact protection

a) Kevlar, Twaron and ultra-high-modulus polyethylene
b) Kevlar, Dyanix and Polyamide
c) Nomex , Kevlar and saran
d) Nomex, Kevlar and Dynema

4. Tennis Racket is made of

a) Polyester composite
b) Nomex Composite
c) Nylon Composite
d) Carbon Composite

5. Neoprene coated fabric is used for

a) Seat Cover
b) Seat Belt
c) Air Bag
d) Carpet

6. Midsole of foam of a shoes is made of

a) ethylene/vinyl acetate copolymer
b) bicomponent microporous membrane
c) thermoplastic polyurethanes
d) Leather

1
Q.No. 2- Write short notes on the following topics in about 100 -150 words for each topic.
Attempt any two topic 2x3 = 6 marks

a) GPS Enabled tracking fabric

b) Invisible protective clothing
c) Interactive luminous E Textile
d) Textile used for extreme cold
e) 3 D printing in fashion industry
f) Smart safety Jackets

COSTING
Section – A (10 marks)
Answer any one from Section A
(ANSWER MUST BE IN A TABULATED FORMAT AS PER COST SHEET EXPAINED IN THE CLASS, 2
MARKS FOR MAKING THE COST SHEET)

1.The following figures are extracted from the trial balance of Fab India on 30 th Sept 2020

Inventries ₹ ₹
Finished Stock ₹80,000
Raw material ₹140,000
Work in progress ₹200,000
office appliences ₹17,400
Plant and machinery ₹460,500
Building ₹200,000
₹768,00
Sales 0
Sale returns and rebate ₹14,000
Material Purchase ₹320,000
Freight incurred on materials ₹16,000
Purchases returns ₹4,800
Direct Labour ₹160,000
Indirect Labour ₹18,000
Factory supervision ₹10,000
Repairs and Upkeep factories ₹14,000
Heat light and power ₹65,000
Rates and Taxes ₹6,300
Misc Factory expenses ₹18,700
Sales commission ₹33,600
Sales Travelling ₹11,000
Sales promotion ₹22,500
Distribution depatment sales and expenses ₹18,000
office salaries and expenses ₹8,600
Interest on borrowed fund ₹2,000

Further details are available as follows

1. Closing inventries
Finished goods ₹115,000
Raw material ₹180,000
Work in progress ₹192,000
2. Accured expenses on
Direct labour ₹8,000
indirect labour ₹1,200
interest on brrowed funds ₹2,000
3. Depreciation to be provided on
2
 Office appliciences 5%
Plant and machinery 10%
Buildings 4%
4. Distribution of the following costs
Heat light and power to factory , office and selling in the ratio of 8:1:1

Rates and taxes two third to factory and one third to office,
Depreciation on bilding to factory office and selling in the ratio of 8:1:1

With the help of the above information prepare a condensed cost sheet for Fab India for the year
ended 30th Sept 2020 along with the supporting points
1. Cost of sales
2. Selling and distribution expenses
3. Administrative Expenses

2.The particulars obtained from the record of Ms Ahuja Overseas for the year 2019 are given
below 5+5=10

Opening stock
Raw Materials ₹1,40,000
Finished Goods (1000 units) 20,000

Purchases ₹2,10,000
Factory Wages ₹3,80,000
Factory Overheads ₹70,000
Office Overheads ₹40,000
Selling Overheads ₹9,600
Sales (3200 units ) ₹9,28,000

Closing Stock
Raw Material ₹19,600
Finished Goods (900 units) ₹1,64,080

Prepare a cost sheet showing prime cost, factory cost, production cost, total cost and sales
per unit.

During 2020 the industry expects to receive an order for 5000 units, it is estimated that
i. The prices of raw material and the factory wages will rise by 15 % and 10% respectively,
ii. there will be no change in the total factory overheads and office overheads
iii. selling overheads per unit will remain the same
prepare and the estimated cost sheet, the factory intents to earn the same rate of profit on cost.

3. Gokuldas Exports manufactures men’s jacket which are sold ₹1,600 per unit. They total cost is
composed of 30% for direct materials, 40% for direct wages, and 30% for overheads. An increase
in material price by 30% and in wage rates by 10% is expected in the forthcoming year as result of
which the profit at the current selling price may decrease by 40% of the present profit per unit.

3
 you are required to prepared a statement showing current and future profits at present selling
price

How much selling price should be increase to maintain the present rate of profit?

Section – B
Answer either 3 or 4

4. To produce 1,00,000 pairs of jeans in different sizes the cost are as follows 5

Direct material Direct Expenses

Woolen fabric: 1.587 meter @ ₹180/meter
Threads ₹7/pair
Zips ₹70/pair
Button stud ₹3each, 1 each pair
Cardboard packet ₹500/thousand
Direct labour
The job requires 3 staff to work for 8 hours
Sewing operation 125 min / garments
Press and pack 0.85 min / garments
Direct labour cost
Cutting room - ₹720/hour
Sewing operation - ₹580/hour
Press and pack - ₹575/ hour
Stone washing contracted @₹25/piece
Production over head
Overhead absorption recovery is based on the
following
Layering and cutting: ₹480 per direct labour
hour
Sewing operation: 300%of direct cost
Press and pack: 240% of direct labour cost
Non production overhead
5% of production cost

Prepare the cost sheet &find the Unit cost of the garments

OR

5. The plain cream colour curtain is used as kitchen linen and it has finished with the flame- 5
retardant finish. The fabric particulars and manufacturing cost has given below.

Fabric particulars:
EPI – 80, Picks per cm – 35 , Warp count – 2/60s English count, Weft count – 10 Tex, Warp Crimp
– 3%, Weft crimp – 8%. Fabric width – 60 Inch.

Manufacturing cost:
2/60s yarn price per kg is Rs.330, 10 tex yarn price per kg is Rs.290, weaving cost per metre is Rs.
6, Bleaching cost per kg is Rs. 18, dyeing cost per kg is Rs. 30, special finishing cost per kg is Rs. 30.
Consider the overall manufacturing waste is 10% and the fabric shrinkage is 6%. Over heads cost
is 10 % and profit is 15 % .

Find out the Fabric cost per meter.