Apparel Costing 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
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Style of Apparel
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Boxer shorts, inner elastic
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Fabric
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Body – 100% Cotton, (1×1) Rib, Auto stripe design
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Stripe Repeat (2cm)
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White- 0.5cm, Red- 0.7cm, Black- 0.2cm, Yelow-0.6cm
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G.S.M
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200 G.S.M
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Size Ratio
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S:M:L:XL = (1:1.5:2:0.5)
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Quantity of Order
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10000 pcs
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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
SL No.
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Particulars
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Costing
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|
01
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Yarn cost per kg
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White yarn = {(0.5/2)×Rs. 260} = Rs. 65
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Rs. 286.00
|
02
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Red yarn = {(0.7/2)×Rs. 300} = Rs. 105
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03
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Black yarn = {(0.2/2)×Rs. 320} = Rs. 32
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04
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Yellow yarn = {(0.6/2)×Rs. 280} = Rs. 84
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05
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Knitting rate per kg (Auto stripes)
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Rs. 40.00
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06
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Dyeing rate per kg (Washing)
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Rs. 10.00
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07
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Compacting rate per kg
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Rs. 6.00
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08
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Total
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Rs. 342.00
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09
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Process loss (10%) (+)
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Rs. 34.20
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10
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Fabric cost per kg
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Rs. 376.20
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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
The cost of the boxer shorts is calculated as follows:
SL No.
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Particulars
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Costing
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||
01
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Fabric cost per pc boxer shorts
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Rs. 42.88
|
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02
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Cost of making cost or CMT cost
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Rs. 7.00
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03
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Trimmings & accessories
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Main label
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Rs. 0.60
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Rs. 8.55
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Wash care label
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Rs. 0.30
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Waist elastic (0.70m)
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Rs. 2.80
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Pouch or Poly bag (3 pack)
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Rs. 1.50
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Hang tag
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Rs. 0.50
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Insert card
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Rs. 1.50
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Barcode sticker
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Rs. 0.60
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Hologram sticker
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Rs.0.75
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04
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FOB + Packing (Rs. 1 per 30gms of apparel) 120gms/30gms = Rs. 4
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Rs. 4.00
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05
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Sub total
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Rs. 62.43
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06
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Overhead cost (10%) (+)
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Rs. 6.24
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07
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Sub total
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Rs. 68.67
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08
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Rejection costing (3%) (+)
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Rs. 2.10
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09
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Sub total
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Rs. 70.77
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10
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Profit percentage (15%) (+)
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Rs. 10.62
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11
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Sub total
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Rs. 81.39
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12
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Apparel price (FOB) in Rs.
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Price in Rs. 81.39
|
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13
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Apparel price (FOB) in US ($)
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Price in US ($) = $1.85
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14
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Apparel price (FOB) in Euro.
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Price in Euro = E 1.30
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Good and really very helpful.