# How to Calculate Apparel Costing for Boxer Shorts?

Apparel Costing Method for Boxer Shorts:

Apparel merchandiser plays an important role in apparel export business. He has to calculate the total consumption and costing for that order. As a result, apparel merchandisers must have to know the proper consumption and costing calculation method. Now, I have shared the total costing calculation method for boxer shorts.

Apparel Costing Calculation Method for Boxer Shorts:

Calculate the apparel cost for boxer shorts by following the below tables.

 Specifications of Boxer Shorts Style of  Apparel Boxer shorts, inner elastic Fabric Body – 100% Cotton, (1×1) Rib, Auto stripe design Stripe Repeat (2cm) White- 0.5cm, Red- 0.7cm, Black- 0.2cm, Yelow-0.6cm G.S.M 200 G.S.M Size Ratio S:M:L:XL = (1:1.5:2:0.5) Quantity of Order 10000 pcs
 Fig: Boxer shorts costing method

Solution:

Fabric Consumption for Boxer Shorts:
To calculate the weight of boxer shorts, we have to follow the below fabric consumption formula,

Fabric consumption for boxer shorts,

{(T.L + E.W + H.A + S.A) × (Maximum with wise measure + S.A) × G.S.M × 2}
= …………………………………………………………………………………………….       … (1)
10000

Where,
S.A stands for Seam allowance,
T.L is stands for Total length,
H.A stands for Hem allowance,
E.W stands for Elastic width.
N.B: (Maximum width measure is thigh round = (52×2) = 104

Let,
Seam allowance is 2cm,
Hem allowance is 2cm.

So,
From equation-01, we get,

Fabric consumption for L size boxer shorts is,

{42+4+2+2) × (56+2) × 200×2}
= ……………………………………
10000

= 113.68gms
= 0.114kg

Calculation of Fabric Cost Per Kg:
 SL No. Particulars Costing 01 Yarn cost per kg White yarn = {(0.5/2)×Rs. 260} = Rs. 65 Rs. 286.00 02 Red yarn = {(0.7/2)×Rs. 300} = Rs. 105 03 Black yarn = {(0.2/2)×Rs. 320} = Rs. 32 04 Yellow yarn = {(0.6/2)×Rs. 280} = Rs. 84 05 Knitting rate per kg (Auto stripes) Rs. 40.00 06 Dyeing rate per kg (Washing) Rs. 10.00 07 Compacting rate per kg Rs. 6.00 08 Total Rs. 342.00 09 Process loss (10%) (+) Rs. 34.20 10 Fabric cost per kg Rs. 376.20

Calculation of Fabric Cost Per Piece Boxer Shorts:

Fabric cost per Boxer,
= (Fabric consumption per piece boxer × Fabric cost per kg)
= (0.114kg × Rs. 376.20)
= Rs. 42.88

Apparel Costing for Boxer Shorts:
The cost of the boxer shorts is calculated as follows:
 SL No. Particulars Costing 01 Fabric cost per pc boxer shorts Rs. 42.88 02 Cost of making cost or CMT cost Rs. 7.00 03 Trimmings & accessories Main label Rs. 0.60 Rs. 8.55 Wash care label Rs. 0.30 Waist elastic (0.70m) Rs. 2.80 Pouch or Poly bag (3 pack) Rs. 1.50 Hang tag Rs. 0.50 Insert card Rs. 1.50 Barcode sticker Rs. 0.60 Hologram sticker Rs.0.75 04 FOB + Packing (Rs. 1 per 30gms of apparel) 120gms/30gms = Rs. 4 Rs. 4.00 05 Sub total Rs. 62.43 06 Overhead cost (10%) (+) Rs. 6.24 07 Sub total Rs. 68.67 08 Rejection costing (3%) (+) Rs. 2.10 09 Sub total Rs. 70.77 10 Profit percentage (15%) (+) Rs. 10.62 11 Sub total Rs. 81.39 12 Apparel price (FOB) in Rs. Price in Rs. 81.39 13 Apparel price (FOB) in US (\$) Price in US (\$) = \$1.85 14 Apparel price (FOB) in Euro. Price in Euro = E 1.30

### 1 thought on “How to Calculate Apparel Costing for Boxer Shorts?”

1. Good and really very helpful.