Estimation of Apparel Packing Cost:
Fig: Apparel packing or packaging department 
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Calculate the packing cost per apparel from the given chart.
SL No.

Parameters

Quantity and Cost

01

Order quantity

10000pcs

02

Packing person

10

03

Wages per packing person

Rs. 150 per shift

04

Production per shift

2000 pcs apparel

05

1 day

2 shifts (1shift= 8hrs)

06

1 carton box

50 pouch

07

1 pouch

4pcs apparel

08

1 pouch

1 insert card

09

1 pouch

1 tag

10

1 pouch

1 small barcode sticker

11

1 pouch

1 size sticker

12

1 pouch

1 bullet tag

13

1 carton box

1 big barcode sticker

14

1 apparel

1 hologram sticker

15

20 carton box

1 gum tape

16

1 carton box

4 meters plastic strap

17

1 carton box

Rs. 40

18

1 pouch

Rs. 5

19

1 insert card

Rs. 1.50

20

1 tag

Rs. 0.80

21

1 small barcode sticker

Rs. 0.50

22

1 size sticker

Rs. 0.10

23

1 tag bullet

Rs. 50 per 1000 bullets

24

1 big barcode sticker

Rs. 1.00

25

1 hologram sticker

Rs. 1.00

26

1 gum tape

Rs. 35.00

27

Plastic strap

Rs. 3 per meter

28

Strap machine rent

Rs. 500

29

Power

Rs. 5000 per month

30

Salary

Rs. 50000 per month

31

Rent

Rs. 10000 per month

32

Other expense

Rs. 15000 per month

33

Profit

15%

Solution:
The below formula has to apply in apparel packing cost calculation:
Packing cost per apparel,
Direct labor + Direct material + Direct expense + Overhead
= ………………………………………….………………….……… ……… (1)
Total apparel packing production
Total Production Calculation:
Total production = 10000pcs apparel
Total Production Time Calculation:
Total production time,
= (Total production / production per shift)
= (10000/2000)
= 5 shifts
Direct Material Cost Calculation:
Carton box = (10000pcs/200pcs) = (50× Rs. 40) = Rs. 2000
Pouches = (10000pcs/4pcs) = (2500× Rs. 5) = Rs. 12500
Insert card = (2500 pouch ×1) = (2500× Rs. 1.50) = Rs. 3750
Tag = (2500 pouch ×1) = (2500× Rs. 0.80) = Rs. 2000
Small barcode = (2500 pouch ×1) = (2500× Rs. 0.50) = Rs. 1250
Size sticker = (2500 pouch ×1) = (2500× Rs. 0.10) = Rs. 250
Tag bullet = (2500 pouch ×1) = {2500× (Rs. 50/1000} = Rs. 125
Big barcode = (50 cartons ×1) = (50× Rs. 1) = Rs. 50
Hologram = (10000pcs ×1) = (10000× Rs. 1.00) = Rs. 10000
Gum tape = (50 carton/20) = (2.5 × Rs. 35) = Rs. 75
Plastic strap = (50 carton × 4 meters) = (200× Rs. 3) = Rs. 600
So,
Total direct material cost stands at,
= Rs. (2000+12500+3750+2000+1250+250+125+50+10000+75+600)
= Rs. 32600
Direct Labor Cost Calculation:
Labor wages,
= (Number of labors × No. of shifts × wage per shift)
= (10×5× Rs. 150)
= Rs. 7500
Direct Expense Cost Calculation:
Strapping machine rent = Rs. 500
Overhead Cost Calculation:
In power cost calculation,
= (Cost × 5 shifts) / (30days × 2 shifts in a day) = {(5000 × 5)/60} = Rs. 417
In salary cost calculation,
= (Cost × 5 shifts) / (30days × 2 shifts in a day) = {(50000 × 5)/60} = Rs. 4167
In rent cost calculation,
= (Cost × 5 shifts) / (30days × 2 shifts in a day) = {(10000 × 5)/60} = Rs. 834
In other expenses cost calculation,
= (Cost × 5 shifts) / (30days × 2 shifts in a day) = {(17000 × 5)/60} = Rs. 1251
So,
Total overhead cost stands at,
= Rs. 417 + Rs. 4167 + Rs. 834 + Rs. 1251
= Rs. 6669
From the equation01, we get,
Apparel packing cost per pc,
(Rs. 32600 + Rs. 7500 + Rs. 500 + Rs. 6669)
= ………………………………………………………..
10000
= Rs. 4.70
After adding 15% profit,
Apparel packing or packaging rate stands at
= {4.70/ (115%)}
= Rs. 5.50