Order Details

Buyer JMP
Garment Description Solid Round Neck T-Shirt
Structure Single Jersey
Order Quantity (including 3% rejection) 1000
Size Medium (M)
Fabric (100% Polyester) 220 Rs / kg
GSM 160
Fabric wastage 20 %
No. of machines 100
Average Cost per M/C 20,000
Lead Time (Month) 1.5
Capacity (Montly) 40,000

Fabric Consumption
Part of Body Actual Length (Cm) No. of pieces
Body Length 70 1
Sleeve Length 20 2
Half Chest Width 50 1
Neck Length 52 1
Neck Width 1.5 1

Note:
For body length and sleeve length, approximate sewing allowance (12cm) should be needed at body hem, shoulder joint, sleeve hem, and armhole joint.
For chest width, an approximate sewing allowance (6cm) should be needed at both side seams.
Neck allowance would be 4 cm

Fabric Body Part Consumption per Dozen:

(Body Length + Sleeve Length + Allowance) x (1/2 Chest Width + Allowance) x 2 x GSM x 12 / 10000000
(70 + 20 +12) x (50 + 6) x 2 x 160 x12 / 10000000
2.1934 Kgs per Dozen

Fabric Neck Consumption per Dozen:

(Total Neck Length + Allowance) x (Neck Width + Allowance ) x 2 x GSM x 12
(52+4) x (1.5 +4) x 2 x 160 x 12 /10000000
0.11827 Kgs per Dozen
Total Fabric Consumption = Body Part Con. + Waste % (Body Part) + Neck Con. + Waste % (Neck)
2.1934 + 20% of 2.1934 + 0.11827 + 20 % 0.11827
2.1934 + 0.4386 + 0.11827 + 0.0236
2.773 Kgs per Dozen

Hence, for One T-Shirt it would be (Kgs): 0.2314 Cost = 220 x 0.2314 = ₹50.90

TRIMS Consumption
Labels and tags
Type Qty Cost of 1 (₹) Total cost
Printed Care Label 1 1 2
Brand Label 1 1 1
Tags 1 2 2
Swift tags 1 0.25 0.25
Mobilon tape 1 1.6 1.6
Total ₹6.85

Packaging
Type Qty Cost of 1 (₹) Total cost Total cost per peice
Carton box (considering 50 gmts. in 1 box) 1 40 40* 20 = 800 Rs/- 0.8
Polybag 1 0.5 0.5 * 1000 = 500 Rs/- 0.5
Total 1300 ₹1.30

Thread Consumption
Part Name Machine Stitch type Measurement (cm) Seam allowance (both sides) Total measurement
Shoulder Attach Flatlock 607 13 x 2 1x2 28
Side seam Flatlock 607 46.5 x 2 0.5 x 2 94
Sleeve Hem Flatlock 605 31 x 2 1x2 64
Bottom hem Flatlock 605 102 0 102
Sleeve Side Seam 4 - Thread Overlock 514 13 x 2 0.5 x 2 27
Sleeve Attach 4 - Thread Overlock 514 46 x 2 0 92
Neckbinding on fold 4 - Thread Overlock 514 59 0.5 x 2 60
Neck top stitch Single Needle Chain Stitch 401 38.5 0 38.5
Bias attach Single Needle Lock Stitch 301 20.5 x 2 0 41
Machine Total measurement (cm) Thread Ratio Total thread consume (cm)
Flatlock - 607 122 30 3660
Flatlock - 605 166 28 4648
4 - Thread Overlock - 514 179 20 3580
Single Needle Chain Stitch - 401 38.5 5.5 211.75
Single Needle Lock Stitch - 301 41 2.5 102.5
Total 12202.25
122.02 m

Thread Cost
Type Type of thread Cost of thread Consumption (in cm) Consumption (in m) Cost (/m) Cost
Flatlock - 607 80 tiket number 170 rs/ 5000 m 3660 36.6 0.034 1.2444
Flatlock - 605 80 tiket number 170 rs/ 5000 m 4648 46.48 0.034 1.58032
4 - Thread Overlock - 514 80 tiket number 170 rs/ 5000 m 3580 35.8 0.034 1.2172
Single Needle Chain Stitch - 401 80 tiket number 170 rs/ 5000 m 211.75 2.1175 0.034 0.071995
Single Needle Lock Stitch - 301 80 tiket number 170 rs/ 5000 m 102.5 1.025 0.034 0.03485
Wastage 20% 0.829753
Total Cost ₹4.98

CUT MAKE TRIM COST

CUTTING MAKING
Pattern master salary per month (₹) 15000 Part Cost
No. of pattern master 1 Shoulder Attach 2
Total pattern master cost 15000 Side seam 2
Pattern making cost per garment ₹0.38 Sleeve Hem 2
Sleeve Side Seam 1
Cutting master salary per month (₹) 25000 Sleeve Attach 1
No. of cutting masters 4 Neckbinding on fold 1
Total cutting master salary 100000 Neck top stitch 1
Cutting cost per gmt. ₹2.50 Bias attach 1
Total Making Cost ₹11.00
TRIMMING
Trimming helpers salary 3000
No. of trimming helpers 15
Total trimming salary 45000
Trimming cost per gmt. ₹1.13
Salary of helpers 2000
No. of helpers 10
Total salary of helpers 20000
Cost per gmt. ₹0.50

Total CMT cost ₹15.50

Processing Cost

Washing Printing cost

Washing cost (₹/kg) 50 Considering 2 Prints
Weight of 1 garment 0.2314 No. of colors 1
Washing cost of 1 garment ₹11.57 Cost of 2 screen 1000
Total cost of screens 1000
Ironing Cost of screen per gmt. 1
Ironing/gmt ₹3.00 Cost of pigment (1 Litre) 300
Amount of pigment used per t shirt 0.003
Cost of pigment per t shirt 0.9
Cost of print paste per t shirt 4
Curing cost per t shirt 1
Total printing cost ₹6.90

TOTAL DIRECT COST ₹101.00

INDIRECT COST Machine (JUKI) Power Consumption

DNCS 429 VA
Annual depriciation 10% Per annum 200000 FlatLock 822 VA
Depreciation per gmt. ₹0.56 Overlock 538 VA
SNLS 480 VA
Electricity consumption 88 Units 264
Electricity cost / gmt. ₹0.26
Machine with power consumption of 429 VA:
Factory rent (INR/Month) 40000 INR/Month 1000 Power consumption per machine = 429 W
Factory rent for 1 gmt. ₹1.00 Total power consumption for 1 machine = 429 W

Ticketing cost per gmt. ₹0.50

 machine for 2 days = 429 W * 7
hours * 2with
Machine dayspower
= 6006 Wh
consumption of
Indirect Labour 480 VA:
Power consumption per machine =
Housekeeping 500 0.5 480 Wpower consumption for 2
Total
Qc checkers 4000 4 machines
machines =for480 W *=2 960
2 days = 960
WW* 7 hours
Line supervisor 4000 4 *Machine
2 days =with
13440 Wh
power consumption of
Pressman 800 0.8 822 VA:
Power consumption per machine = 822
Machine mechanic 3000 3 W
Total power consumption for 4
Helpers 2000 2 machines
machines =for822 W *=4 3288
2 days = 3288
WW*7
Floor in-charge 375 0.38 hours * 2 days = 45936 Wh
Machine with power consumption of
Production manager 750 0.75 538 VA:
Power consumption per machine = 538
Works Costs ₹16,545.00 ₹16.55 W
Total power consumption for 3
machines
machines =for538 W *=3 1614
2 days = 1614
WW*7
hours * 2 days = 22596 Wh
Total power consumption = 6006 Wh +
Office and Administration Overheads 13440 Wh + 45936 Wh + 22596 Wh
Directors Fees 1667 1.67 Total powerwatt-hours
To convert consumption = 88078
(Wh) to Wh
Office Salaries 2000 2 kilowatt-hours (kWh), divide by 1000:
approximately 88.078 kWh over the 2
General manager 1050 1.05 days.
Qa manager 750 0.75
Office Stationery and Printing 500 0.5 month production 40,00
Depreciation on Office Furniture 40 0.04 Day Production = 1333
Subscription to Trade Journals 33 0.03 10 lines consisting of 10 machines each
Office Lightings 800 0.8 production per line per day = 133 pieces/ day
Consultants’ Fees 1000 1
Audit Charges 50 0.05
SUB TOTAL ₹7,889.67 ₹7.89

TOTAL INDIRECT COST ₹26.76

Final cost of garment

Direct cost ₹101.00
Indirect cost ₹26.76
Total ₹127.76
 Order Details
Buyer Peter England
Garment Description Shirt
Structure Woven
Order Quantity (including 3% rejection) 1000
Size XL
Fabric (100% cotton) 150 Rs/m
GSM 180
Interlinning 10 Rs/m
Fabric wastage 10 %
No. of machines 100
Average Cost per M/C 20,000
Lead Time (Month) 1.5
Capacity (Montly) 40,000

Fabric Consumption
Part of Body Actual Length (Cm) Width Length (cm) No. of pieces Total Area cm.sq
Back yoke 7.5 45 2 675
Back panel 67 58 1 3886
Front Panel 74 27 2 3996
Pocket 12 10 1 120
Collar 4 40 2 320
Collar Stand 2.8 44 2 246.4
Cuff 6 25.5 4 612
Sleeve 58 27 2 3132
Sleeve Placket 14.5 6 2 174
Total ₹13,161.40

Total area(sq.cm) 13161.4

As the total area of 1 metre fabric will be 152.4 x 100 = 15240 cm square
Consumption of 1 garment excluding wastage (metre) 13161.4/15240 0.8636089239
Wastage (metre) 10% 0.08636089239
Consumption of 1 garment including wastage (metre) 0.9499698163
Cost of 1 sq. metre fabric (rupees) 150
Cost of 1.237 metres of fabric (rupees) ₹142.50

Interlining Fabric
Part Length Width No. of pieces Area(sq.cm)
Cuff 20 6 2 240
Collar 33 5 1 165
Collar stand 37 2.5 1 92.5
Total 405

INTERLINING FABRIC
Total area(sq.cm) 405
As the total area of 1 metre fabric will be 137.16*100 = 13716 cm square
Consumption of 1 garment excluding wastage (metre) 425/13716 0.0309
Wastage (metre) 0.003
Consumption of 1 garment including wastage (metre) 0.0339
Cost of 1 sq. metre interlining fabric (rupees) 10
Cost of 0.0339 metres of fabric (rupees) ₹0.34

TRIMS Consumption
Labels and tags

Type Qty Cost of 1 (₹) Total cost

Care Label 1 1 1
Brand Label 1 2 2
Tags 1 2 2
Total ₹5.00

Fasteners
Buttons 8 0.5 ₹4.00

Packaging
Type Qty Cost of 1 (₹) Total cost Total cost per peice
Carton box (considering 50 gmts. in 1 box) 1 40 40* 20 = 800 Rs/- 0.8
Polybag 1 0.5 0.5 * 1000 = 500 Rs/- 0.5
Total ₹1,300.00 ₹1.30

Thread Consumption
Part Name Stitch type Measurement (inches) Seam allowance (both sides)(inches)
Cuff run 301,401, 504 25 1
Cuff top stitch 301, 504 59 1
Neck band hem 401 44 1
Collar run 301, 504 47 0
Collar top stitch 301 40 1
Neck band attach 301 44 0
Band top stitch 301 88 1
Front placket stitch (both side) 401 138 0
Yoke attach to back + topstitch 301 44 1
Front back panel join 301, 504 28 2
Main label attach 301 5.4 0
Side seam 301, 504 180 2
Sleeve placket sew 301 62 2
Sleeve attach 301 192 1
Sleeve topstitch 301 192 1
Cuff attach 401 100 2
Bottom Hem 301 123 1
Pocket 301 44 1
Button hole - - -
Button attach - - -

Thread Cost
Type Type of thread Cost of thread Consumption (in cm) Consumption (in m) Cost (/m)
Thread Cnsmpn. for 301 80 tkt number 200 rs/ 5000 m 2860.54 28.66 1.12
Thread Cnsmpn. for 401 80 tkt number 200 rs/ 5000 m 297.18 0.29718 0.0118872
Thread Cnsmpn. for 504 80 tiket number 170rs / 5000 m 369.57 0.36957 0.01256538
Thread Cnsmpn. for Buttonhole 60 tiket number 170 rs/ 5000 m 153 1.53 5.202
Thread Cnsmpn. for Button attach 60 tiket number 170 rs/ 5000 m 90 0.9 3.06
Total with 20% Waste 2.43945546
Total Cost ₹11.85

CUT MAKE TRIM COST

CUTTING MAKING
Pattern master salary per month (₹) 15000 Part Cost
No. of pattern master 1 Shirt placket stitch 3
Total pattern master cost 15000 Yoke attached to back 1
Pattern making cost per garment ₹0.38 Front & back panels join 2
Sleeve placket join 5
Sleeve join 4
Cutting master salary per month (₹) 25000 Side seam 6
No. of cutting masters 4 Cuff attach 3
Total cutting master salary 100000 Collar stitch with stand 3
Cutting cost per gmt. ₹2.50 Collar attach to panel 6
Ticketing cost per gmt. ₹0.50 Hem 2
Buttonhole 4
TRIMMING Button atatch 4
Trimming helpers salary 3000 Total ₹43.00
No. of trimming helpers 15
Total trimming salary 45000
Trimming cost per gmt. ₹1.13

Salary of helpers 2000

No. of helpers 10
Total salary of helpers 20000
Cost per gmt. ₹0.50

Total CMT cost ₹6.00

Processing Cost

Washing
Washing cost (₹/kg) 50
Weight of 1 garment 0
Washing cost of 1 garment 11.57

Ironing
Ironing / gmt. 3

Direct Cost Total ₹227.55

INDIRECT COST

Annual depriciation 10% Per annum 200000

Depreciation per gmt. ₹0.56

Electricity consumption 91 Units 364

Electricity cost / gmt. ₹0.36
Factory rent (INR/Month) 40000 INR/Month 1000
Factory rent for 1 gmt. ₹1.00

Ticketing cost per gmt. ₹0.50

Indirect Labour Machine (JUKI) Power Consumption

Housekeeping 500 0.5 DNCS 429 VA
Qc checkers 4000 4 Overlock 538 VA
Line supervisor 4000 4 SNLS 480 VA
Pressman 800 0.8 Feed of the Arm 300 VA
Machine mechanic 3000 3
Helpers 2000 2
Floor in-charge 375 0.38
Production manager 750 0.75
Works Costs ₹16,545.00 ₹16.55

Office and Administration Overheads

Per garment
Directors Fees 1667 1.67
Office Salaries 2000 2
General manager 1050 1.05
Qa manager 750 0.75
Office Stationery and Printing 500 0.5
Depreciation on Office Furniture 40 0.04
Subscription to Trade Journals 33 0.03
Office Lightings 800 0.8
Consultants’ Fees 1000 1
Audit Charges 50 0.05
SUB TOTAL ₹7,889.67 ₹7.89

TOTAL INDIRECT COST ₹26.86

Final cost of garment

Direct cost ₹227.55
Indirect cost ₹26.86
Total ₹254.41