My fabric Details

A. Single Jersey:
1. 130-150 30s
2. 160-170 26s
3. 180-200 24s (210)
4. 220-240 20s

B. P.K./Lacost/1x1 Rib:
1. 150-170 34s
2. 180-200 30s
3. 210-225 26s
4. 230-250 24s
5. 250-270 20s

C. 2x1 Rib:
1. 220-230 30s
2. 240-250 26s
3. 260-280 24s

D. Interlock
24 G -22 G
1. 40s 220 - 200
2. 34s 250 -230
3. 30s 260 -240
4. 26s 275 -260

E. S/J with Lycra 5%:

1. 150-160 34s
2. 170-190 30s
3. 200-210 26s
4. 220-240 24s

F. Fleece:
1. 250 20,30s (Ratio 20:80)
2. 300 10, 26s (Ratio 30:70)

3.
There are given various fabric GSM and their required yarn count:
4.

S/J without lycra:

5.
Fabric G.S.M

Yarn Count

110 - 120

40 S 36 S

120 - 130

36 S - 32 S

130 - 140

32 S 28 S

140 - 150

28 S

150 - 160

26 S

170 - 210

24 S
6.

Rib without lycra:

Fabric G.S.M

Yarn Count

180 - 190

36 S - 32 S

190 - 200

30 S

200 - 215

28 S

215 - 230

26 S

230 - 250

24 S

250 - 300

24 S

7. Interlock without
Fabric G.S.M
Yarn Count
200 - 220

34 S

220 - 230

32 S

230 - 250

30 S

250 - 300

26 S
8.

lycra:

40D Lycra Rib:

Fabric G.S.M

Yarn Count

230 - 240

32 S

240 - 250

30 S

250 - 280

26 S

280 - 300

24 S

9. Lacoste without
Fabric G.S.M
Yarn Count
180 - 190

30 S

190 - 210

28 S

210 - 230

26 S

230 250

26 S

lycra:

10.

40D Lycra S/J:

Fabric G.S.M

Yarn Count

180 - 190

34 S

190 - 210

32 S

210 - 220

30 S

220 240

28 S

240 - 250

26 S

How do Select the Correct Yarn Count for Your

Specific Fabric GSM?
How to select yarn count for specific fabric GSM is a very common and technical task for textile
engineers. By the using following formula you can easily select the actual yarn count for knit the
fabric. These are varying for fabric types.

Single Jersey:
Say, the require GSM is 160
Yarn count = (-0.141) X (GSM) + 50.22
= (-0.141) X (160) + 50.22
= -22.58 + 50.22
= 27.66
So, to knit 160 gsm single jersey fabric we need yarn count 27.66/s

Interlock:
Say, the require GSM is 220
Yarn count = (-0.206) X (GSM) + 80.56
= (-0.206) X (220) + 80.56
= -45.32 + 80.56
= 35.24
So, to knit 220 GSM Interlock fabrics we need yarn count 36/s

Pique:
Say, the require GSM is 220
Yarn count = (-0.146) X (GSM) + 57.16
= (-0.146) X (220) + 57.16
= -32.12 + 57.16
= 25.04
So, to knit 220 GSM Pique fabric we need yarn count 36/s

1*1 Rib:
Say, the require GSM is 220
Yarn count = (-0.123) X (GSM) + 54.57
= (-0.123) X (220) + 54.57
= -27.06 + 54.57
= 27.51
So, to knit 220 GSM 1x1 Rib fabrics we need yarn count 28/s

Double Lacoste:
Say, the require GSM is 220
Yarn count = (-0.167) X (GSM) + 64.36
= (-0.167) X (220) + 64.36
= -36.74 + 64.36
= 27.62
So, to knit 220 GSM Double Lacoste fabrics we need yarn count 28/s

Lycra 11 Rib:
Let, required fabric GSM is 180
Yarn Count = (-0.119) GSM + 59.12
= (-0.119) x 180 + 59.12
= -21.42 + 59.12
=37.7

Lycra 2x2 Rib:

Say, the require GSM is 220

Yarn count = (-0.108) X (GSM) + 56.62

= (-0.108) X (220) + 56.62
= -23.76 + 56.62
= 32.86
So, to knit 220 GSM Lycra 2x2 Rib fabrics we need yarn count 32/s

Table-1: Relation between finished G.S.M. and yarn count of s/j and rib fabric
Single Jersey

Rib

Yarn count

Finished G.S.M.

Yarn count

Finished G.S.M.

18 s

220-230

18 s

280-290

20 s

200-220

20 s

260-280

24 s

180-190

24 s

240-250

26 s

160-170

26 s

230-240

28 s

150-160

28 s

220-230

30 s

140-150

30 s

200-220

34 s

120-130

34 s

180-200

Table-2: Relation between finished G.S.M. and yarn count of knitted fabrics
Interlock
Yarn count

Finished G.S.M.

Lycra S/J
Yarn (Lycra) count

Finished G.S.M.

34 s

250-270

30 s +20D

190-200

36 s

230-250

34 s+20 D

180-190

38 s

200-210

38 s+20 D

160-170

40 s

190-200

40 s+20 D

150-160

Table-3: Relation between G.S.M. and yarn count of fleece fabric and double
lacoste
Fleece Fabric (100% Cotton)

Double Lacoste

Yarn count

G.S.M.

Yarn count

G.S.M.

34s+34 s+10 s

260-270

22 s

240-260

30 s +34 s+10 s

280-290

24s

220-240

28 s+30 s+10 s

290-300

26 s

200-220

26 s+30 s+10 s

310-320

28 s

180-200

24 s +30 s+10 s

340-350

30 s

160-180

Garment COSTING

Introduction:
Fabric consumption is an important task for garments merchandiser. Because 50%
cost for garments making is fabric. If fabric consumption and calculation is not correct
then company will face to huge loss. There are two formula or process of fabric
consumption for basic t-shirt. One in Centimeter and another in Inch. They are given
below.

Sketch of t-shirt

Calculation 01: Formula in Centimeter:

Suppose one of T-shirts Body length (72+4) cm, Slib length (23+2) cm, Chest length
(Dia) (53+2) cm and G.S.M 180. Determine the fabric consumption for the basic T-Shirt.

Solution:
Here, Body Length = 76 cm
Sleeve Length = 25 cm
Chest Length = 552=110 cm (For both side)
We get,
(Body length + Sleeve length) x (Chest x 2) x G.S.
Fabric consumption = ........ Kg
1000 x 10000
(76 + 25) x (55x2) x 180
=
1000 x 10000
101 x 19800
=

10000000
1999800
= .
10000000
= 0.19998 kg
The amount of fabric is just for 1 piece. Generally 12 pieces are counted with one.
Fabric consumption for 1 Dozen = 120.19998 kgs
= 2.399 kgs
Fabric consumption for 1 Dozen 2 kgs and 399 gms.

Calculation 02: Formula in Inch:

Here, Body Length = (28+ 1) inch
Sleeve Length = (9+1) inch
Chest Length = (21+1) inch =22 inch2
= 44 inch
G.S.M = 180
According to formula,
(Body length + Sleeve length) x (Chest x 2) x G.S.
Fabric consumption = ........... Kg
1550 x 1000
(29 + 10) x (22x2) x 180
= ..
1550 x 1000
308880
= .
1550000
= 0.199920 kgs

The amount of fabric is just for 1 piece. Generally 12 pieces are counted with one.
Fabric consumption for 1 Dozen = 120.199920 kg
= 2.391 kg
Fabric consumption for 1 Dozen 2 kg and 391 gm.

Fabric consumption is a common task for garment merchandisers in garments

merchandising sector. It is possible to reduce the fabric wastage if anybody can make
an accurate consumption of that order. Accurate fabric consumption is proportional to
order profit.

Polo t-shirt
To determine the fabric consumption per dozen of a polo t-shirt, measurement chart is
given below:
Points Of Measurement

Cm

Body Length

62

Chest

48

Slv Length

22

Armhole Circumference

40

Collar Height

Collar Width

24

Slv Rib Height

2.5

Slv Opening

17.5

Body Fabric Weght (Gsm)

180

Rib Fabric Weidth (Gsm )

230

Consumption of Polo T-Shirt

Front Part:
(Length +aw)*(width +aw)
=(body length +aw )*(1/2 chest + aw)
=(62+4)*(48+2)
=3300 square cm
Back Part: same like front part:
Sleeve:
(Length +aw)*(width +aw)
=(slv length slv rib height +aw)*(arm hole circumference +aw)*2
=(22-2.5+2)*(40+2)*2
=1806 square cm
Total fabric
=3300+3300+1806
=8406 Sqare Cm
Body Fabric Consumption
=[{(Total Fabric Square Cm)*Fabric Weight *12)}/10000000] + Wastage (10%)
={(8406*180*12)/(10000000)}+10%
=2kg/Dz
Rib Fabric:
Collar
= (Length +Aw)*(Width +Aw)
= (Collar Height + Aw )*Collar Width (No Aw As It Is Open)
=(5+1)*24
=144 Square Cm
Collar Fabric Consumption
=[{(Toata Fabric Square Cm)*Fabric Weight *12)}/10000000] + Wastage (10%)

= {(144*230*12)/10000000}+10%
= 0.04kg/Dz
Rib/Cuff:
= (Length +Aw)*(Width +Aw)*2
= (Slv Rib Height +Aw)*(Slv Opening +Aw )*2
= (2.5+1)*(17.5+2)*2
=136.5 Square Cm
Slv Fabric Consumption
=[{(Total Fabric Square Cm)*Fabric Weight *12)}/10000000] + Wastage (10%)
=(136.5*230*12)/(10000000)+10%
=0.04kg /Dz
Body Fab = 2kg /Dz
Collar Fab =0.04kg/Dz
Slv Rib =0.04kg/Dz
={(5765*180*12)/(10000000}+10%
= 1.32 Kg /Dz

How to Calculate Fabric Consumption for Woven

Bottom
Mayedul Islam
Merchandiser at Fashion Xpress Buying House.
Badda, Dhaka, Bangladesh.
Email: mayedul.islam66@gmail.com

Introduction:

Fabric consumption for woven bottom is an important tusk for merchandiser. If calculation is
not correct then company will face to huge loss and reputation also fall. This article will be
helpful for beginners who are involved in garment sector. In garment sector there are twotypes
of merchandise, one is woven merchandise (Such as Shirt, Pant, Blouse etc.) & the other one
is knit merchandise (T-shirt, Polo shirt, Fashion knit, Sweater Etc ). In this article I will explain
fabric consumption for woven bottom.

Bottom and their parts

How to calculate fabric consumption for woven

bottom:
Normally, a woven bottom consists with the following parts1. Body parts,
2. Pocket,
3. Pocketing Fabrics,

4. Belt Loop.

For calculating fabric consumption for woven bottom we can follow the below
measurement chart:
Actual
Allowan
Measurement with
Length
ce
Allowance
in (inch)
Total Length
including Waist
Height

44

46

Waist Width

35

37

HIP

45

47

Thigh

18

20

Bottom Width

13

15

Back Pocket Length

Back Pocket Width

Belt Loop Length

1.5

0.5

Belt Loop Width

0.5

0.5

Pocket Bag Length

Pocket Bag Width

We can find fabric for every piece in the following

way:
We can let,
Fabric width = 56
Wastage = 10%
We can consider following formula for fabric consumption,
Length width No. of Parts 12
= (yds per dozen)

Fabric Width 36

1. Fabric consumption for the Body Parts:

Here, we will apply the following formula (Per dozen),
Body Length Body width No. of Parts 12
= ... (yds)(A)
Fabric Width 36
Now,
Body Width,
= {(Waist Width + HIP) / 2} + {(Thigh + Bottom) / 2}
= {(37 +47) /2} + {(20 + 15) /2}
= 59.5
Now, from equation (A), we get46 59.5 4 12
= .yds per dozen.
55 36
= 66.352yds per dozen (B)
So, fabrics needed for the body parts is 66.352yds per dozen.

2. Fabric consumption for the Back Pocket (2pcs):

Here, we will apply the following formula (Per dozen),
Back Pocket Length Back Pocket width No. of Parts No. of pocket 12
= .. (yds
Fabric Width 36
8 7 2 2 12
= yds per dozen.
55 36
= 1.36yds per dozen..(C)
So, fabrics needed for the back pocket is 1.36yds per dozen.

3. Fabric consumption for the Pocket Bag (2pcs):

Here, we will apply the following formula (Per dozen),

Pocket Bag Length Pocket Bag width No. of Parts No. of pocket 12
= .. (yds
Fabric Width 36
8 7 4 2 12
= yds per dozen.
55 36
= 2.72yds per dozen (D)
So, fabrics needed for the pocket bag is 2.72yds per dozen.

4. Fabric consumption for the Belt Loop (5pcs):

Here, we will apply the following formula (Per dozen),
Belt Loop Length Belt Loop width No. of Parts No. of Belt Loop 12
= .. yds
Fabric Width 36
2 1 2 5 12
= yds per dozen.
55 36
= 0.121yds per dozen. (E)
So, fabrics needed for the belt loop is 0.121yds per dozen.
Now,
By adding the equation B, C, D and E we can get the total fabrics consumption for the
above order (per dozen)= (B +C + D + E) yds per dozen
= (66.352 + 1.36 + 2.72 + 0.121) yds per dozen.
= 70.553yds per dozen.
= 5.88 yds per pc
So, fabric consumption for per pc is 5.88 yds

Yarn Consumption for a Fabric

Md. Abu Sayed
Founder of Textile Apex
Pabna Textile engineering college, Pabna, Bangladesh
Email: sayed1952@facebook.com
Cell : +8801745214773

Introduction:
To produce a particular woven fabric of particular fabric specification, yarn consumption can be
theoretically calculated. The process of yarn consumption calculation of a particular woven
fabric is explained with the help of an example.

Problem:
Calculate the yarn consumption per yard of a woven fabric of specification (20 X 16)/(128 X
60) X 58, 100% cotton 3/1 twill fabric.

Solution:
Requirement of yarn for the fabric is to be calculated for both warp yarn and weft yarn
separately as because the warp and weft yarns are of 20s and 16s respectively. Here, for easy
understanding yarn consumption for 100 yards grey fabric production is done. At the end, yarn
consumption per yard of grey fabric will be converted.
Warp yarn (20s) requirement
= (128 X 58)/1 X 100/1 X 1/(840 X 20) lbs
= 44.19 lbs

Weft yarn (16s) requirement

= (60 X 36 X 100 X 58)/(1 X 36) X 1/(840 X 20) lbs
= 25.89 lbs

Some allowances to be added to the yarn requirements for the following factors:
a. Crimp allowances . 10%
b. Yarn wastage .... 5%
.
Total .................. = 15%
Hence the actual yarn requirements including crimp allowance and yarn wastage
allowance will be
Warp yarn (20s) = 44.19 lbs X 1.15 = 50.82 lbs
Weft yarn (16s) = 25.89 X 1.15 = 29.77 lbs
Now, for each yard of the said fabric production yarn consumption will be
Warp yarn (20s) = 50.82 / 100 = 0.51 lbs
Weft yarn (16s) = 29.77 / 100 = 0.30 lbs

Determination of Fabric Consumption from

Garment Dimension
Md. Abu Sayed
Founder of Textile Apex
Pabna Textile engineering college, Pabna, Bangladesh
Email: sayed1952@facebook.com
Cell : +8801745214773

Introduction:
Fabric consumption can be defined as the amount of fabric needed to make a garment. To

determine the cost of a garment after making the garment sample consumption is needed.
There are two methods to find out the fabric consumption:

Marking or marker planning and

Mathematical problems

Now Ill describe the fabric consumption with

mathematics problems
Problem-1:
A sample of full sleeve shirt is measured and got highest length 32, width of the shirt is 25
along with chest, full sleeve length 22 and armhole width 10. What will be the fabric
consumption to make the shirt? If the width of the fabric is 44, then calculate the fabric length to
make a shirt.

Solution:
Here given,

Length of shirt, A = 32

Width of the shirt along with chest, B = 25

Full sleeve length, C = 22

Armhole width, D = 10

Width of the fabric = 44

Fabric consumption = ?

Fabric length = ?

We know,
Fabric consumption = (A +3) X (B + 3) X 2 + (C + 2) X (2D + 2) X 2 inch2
= (32 + 3) X (25 + 3) X 2 + (22 + 2) X (20 + 2) X 2 inch2
= 3016 inch2 (ANS).
Required fabric length = Fabric consumption/Fabric width = 3016/44

= 68.55 (ANS).

Problem-2:
A Pants fabric height is 40 and width is 13, then calculate the fabric consumption to make the
pant. If we deliver fabric with 60 width then calculate the fabric length to produce a pant.

Solution:
Here given,

Height of pant, H = 40

Width of pant, J = 13

Fabric width = 60

Fabric consumption =?

Fabric length =?

We know,
Fabric consumption = (H + 4) X (J + 2) X 4
= (40 + 4) X (13 +2) X 4
= 2640 inch2 (ANS).
Fabric length = Fabric consumption/Fabric width = 2640/60 = 44 (ANS).

Problem-3:
Calculate the fabric consumption of a Jersey from the following dimensions:

Length = 75cm

Width = 50cm

Sleeve length = 24cm

Wt. of fabric = 0.14 kg/m2

Full armhole = 40cm

Solution:
Here given,

Length = 75cm

Width = 50cm

Sleeve length = 24cm

Wt. of fabric = 0.14 kg/m2

Full armhole = 40cm

Fabric consumption =?

We know that,
Fabric consumption = Length X Width X 2 + Sleeve length X Full armhole X 2
= 75 X 50 X 2 + 24 X 40 X 2
= 9420 cm2 = 9420/10,000

m2 = 0.942 m2 (ANS).

Wt. of 1m2 fabric = 0.14kg

So, Wt. of 0.942

m2 fabric = 0.942 X 0.14 = 0.13188 kg (ANS).

Problem-4:
From the following data, calculate the amount of fabric needed to make a mono-colored solid
Jacket:

Length = 30

Width = 22

Sleeve length = 21

Arm hole = 10

Width of the fabric = 44

Solution:
Given that,

Length, A = 30

Width, B = 22

Sleeve length, C = 21

Arm hole, D = 10

Width of the fabric = 44

Fabric needed =?

We know,
Fabric consumption = (A +2) X (B + 2) X 2 + (C + 2) X (2D + 2) X 2
= (30 + 2) X (22 + 2) X 2 + (21 + 2) X (20 + 2) X2 = 2548 inch2
As fabric width = 44

Fabric length = Fabric consumption/Fabric width = 2548/44 = 57.90 inch

= 57.90/36 yds = 1.6 yds (ANS)
If there is lining, then the lining will be needed equal to the fabric length.

Calculation of Fabric Consumption for Full Shirt and

Trouser
Amit Kumar Das
Founder of Textile Maniaa Blog
Pabna Textile engineering college, Pabna, Bangladesh
Email: jakicain6@gmail.com

Introduction:
The quantity of fabric is needed to make any definite apparel is called as Fabric consumption.
After completing the sample garments, to know about the price of the garments we must need
to know the actual fabric consumption. There are two methods fordetermining fabric
consumption.They are

1. Marker method
2. Mathematical method

Our todays topic is Mathematical method.

How we will be able to detect actual fabric consumption for any garments ?
Lets see how to Detect fabric consumption for a Full shirt & Trouser

Fabric Consumption Calculation for Full shirt:

There is a theory for shirts fabric consumption, Z = x+y

Here, X = length of shirt X Width of shirt
And Y = sleeve length X Width of Arm hole
Again,
X= (A+3) X (B+3) X 2 inch
Y= (C+2) X (2D+2) X 2 inch
Where,

Shirt sketch
A = Length of the shirt
B = Width of the shirt
C = Sleeve length
D = Width of Armhole
Fabric consumption (inch)
Fabric length = ..
Width of fabric

Mathematical problems:
From Given Dimensions of full shirt, Find out how much length of fabric will be needed for
making the shirt?

Length of shirt = 30

Width of shirt = 25

Sleeve length = 21

Width of Armhole = 22

Solution:
Here,
A = Length of the shirt

B = Width of the shirt

C = Sleeve length
D = Width of Armhole
We have to find what square inch of fabric will be needed ?
And how much length of fabric needed ?
From theory we came to know that,
Fabric consumption (Z) = X + Y
= (A+3) X (B+3) X 2 + (C+2) X (2D+2) X 2
= (30 + 3) X (25 + 3) X 2 + (21+2)X (2 X 22 + 2) X 2
= 33 X 28 X 2 + 23 X 46 X 2
= 1848+2116
= 3964 inch (ANS)
When fabric width = 44 inch then,
Fabric consumption
Fabric length = ..
Fabric width
= 3964/44
= 90 inch (ANS)

Fabric Consumption Calculation for Trouser:

Sketch of pant
From the above Figure,the fabric consumption for trouser is shown in below
Generally a trouser is looked like figure A. But for finding consumption we need to draw
another sketch like figure B.
Height and weight of the trouser should be measured and denoted as H & J respectively.
Fabric consumption for trouser (P) = (H+4) X (J+2) X 4
Here,
H=Weight &
J =Width through cork line(1/2)

Mathematical problems:
A trouser having height = 40, Width through cork line(1/2) = 13. Now find out the fabric
consumption?
Solution:
Given,

Trousers height = 40

Trouser width = 13

Fabric consumption = ?

We know from theoretical discussion,

Fabric consumption for trouser (P) = (H+4) X (J+2) X 4
= (40+4) X (13+2) X 4
= 44 X 15 X 4
= 2640 inch (ANS)

Sewing Thread Consumption

Sewing thread is required for seam sewing/assembling, overlocking, various types of stitching,
buttonholing, label attachment etc. Besides, it is important to know the amount of thread
consumed in a sewn product. We often need figure out thread consumption of various items like
Shirt, Shorts, Tank tops and Pants etc. Thread consumption means how much thread we need
to stitch a product.
Thread consumption can be determined in several ways. To calculate the amount of
thread in a seam, you can:

Measure the actual amount of thread consumed in a specific length of seam.

Calculate the thread consumption by using mathematical stitch formulas based on

the thickness of the seam and the number of stitches per inch.

Calculate the thread consumption using A&Es ANECALC spreadsheets.

ANECALC spreadsheets (Click on image for large size)

***Example:
Stitch and seam: 401 SSa-1
Stitches per inch: 8
Thickness of the seam: .075 inches (measured with a micrometer)
Length of the seam: 42 inches or 1.17 yds.
Union Special 401 Chainstitch

Chart
Consumption based on the mathematical equation C = 4 + 2ts
C = 4 + 2(.075 X 8) = 5.20
Where,
t = thickness of the seam
s = stitches per inch
Here, 1.17 yds X 5.20 = 6.08 yds / seam.
=> 6.08 yds/seam X 1.15 = 7.00 yds per seam including a 15% waste factor.
*** A shirt having 104 inches 4 Threads Over lock stitches, 52 inches Flat lock stitches, 20

inches 1 Needle Chain stitches, 15 inches Single Needle Plain Machine stitches, GSM is
normal, find out its thread consumption in meters?
Answer: {(104 x 19) + (52 x 32) + (20 x 5) + (15 x 2.75) + 10%} / 39.37 = 106.71 Meters. (39.37
inches = 1 Meter)
*** Suppose, we want to buy thread cones with 2000 meters thread, now figure out how many
cones do we need to stitch 3000 pcs of garments, per garments thread consumption 106.71
meters?
Answer: 106.71 x 3000 / 2000 = 160 cones.

What Things are Placed in Garments Costing Sheet

Amit Kumar Das

Founder of " " Blog

Pabna Textile engineering college, Pabna, Bangladesh
Cell: 01770 456240
Email: amitptec6th@gmail.com

Apparels costing sheet is that where we get all types of information regarding its making. So
to say manufacturing of any apparel will be profitable or not, can be detected by a good costing
sheet.
How much fabric will be needed, how much time will be needed etc. will take place in a costing
sheet.

Normally the finance department makes costing sheet. But for doing it they need information
from all around sections like buying section, wages section, quality control section and account
section. Yet after making the sheet, it requires approval from respective administrative level.

Costing

Sheet

for

Producing

In the following tables a full costing sheet for trouser is shown

Trouser:

Style no.

Description

Season

Size

Date

3340 Item

Full Pant Type Winter Quantity

27-32 Rate(TK)

Price(TK)

Fabric

Cord(100%
cotton)

Width of 60
inch. Or
1.25 yds.

150

187.50

Pockets fabric

100%
cotton

0.25 yds.

40

10.00

4 parts

4.00

Sized Fabric
such as(Waist
Belt)
Threads

100%
cotton-40/2

3.00

Chain

3.50

3.50

Bottoms/Trimmi
ngs

Nylon

2.00

6.00

Label

Woven

1+1

2.00

4.00

Packing

Board,
Polypack
etc.

5.00

Others

2.00

Inclusive all Raw Material Cost

= 225.00

Production

Time(Minute)

Rate(TK)

Price(TK)

Spreading

0.20

0.60

Cutting

0.50

2.00

Sewing

1.00

8.00

Finishing

0.25

0.75

Inspection

0.25

1.00

Packing

0.30

1.20

Total

= 13.55

Over Head Costs(Fixed and

Variable)

20.00

Total Manufacturing cost of the

Apparel

258.55

Profit (15%)

38.78

Commission

5.05

Price of selling

302.38