**Printing Cost Calculation in Apparel and Textile Sector:**

Print is a very popular portion for all types of apparel specially knit items. You will definitely received **apparel export order** from the buyer including print option in apparel. So, to learn printing cost calculation is mandatory for all the apparel merchandisers.

Fig: Printing cost calculation method in textile |

**Printing Cost Calculation Method in Textile:**

Calculate the printing cost and printing rate per kg from the below given charts.

**Chart-01:**

Parameters | Quantity |

Fabric quantity | 600kg |

Number of colors | 3 |

Print paste consumption per kg of fabric | 300gm |

Color 1 coverage | 50% |

Color 2 coverage | 30% |

Color 3 coverage | 20% |

**Chart-02:**

Material | Color-01 | Color-02 | Color-03 |

Dye | 4% | 6% | 2% |

Chemical | 10% | 10% | 10% |

Thickener | 86% | 84% | 88% |

Total | 100% | 100% | 100% |

**Chart-03:**

Parameters | Cost or Price |

Dyes (For color-01) | Rs. 400 per kg |

Dyes (For color-02) | Rs. 300 per kg |

Dyes (For color-03) | Rs. 250 per kg |

Chemical | Rs. 80 per kg |

Thickener | Rs. 40 per kg |

1 day | 3 shift |

Total process time | 12hours |

No. of labors | 6 |

Labor wages | Rs. 200 per shift |

Curing | Rs. 8 per kg |

Steam | Rs. 70000 per month |

Power | Rs. 60000 per month |

Transport | Rs. 30000 per month |

Salary | Rs. 120000 per month |

Other expenses | Rs. 100000 per month |

Profit | 20% |

**Solution:**

The below formula has to follow during printing cost calculation in textile and apparel industry.

**Printing cost per kg,**

**………………………………………………………………………………………….. ……… (1)**

Total print production

**Now,**

= 600kg

**Again,**

= 1.5 shift

**Direct Material Cost Calculation:**

= 18kg

**Again,**

Printing paste required per color = Total printing paste × color coverage

**So,**

Printing paste needed for color-03 = 180kg× 20% = 36kg.

**Material Used Per Color:**

In case of color-01 (90kg),

Thickener = 90kg× 86% = 86.4kg× Rs. 40 = Rs. 3456

In case of color-02 (54kg),

Thickener = 54kg× 84% = 45.36kg× Rs. 40 = Rs. 1814

In case of color-03 (36kg),

Thickener = 36kg× 88% = 31.68kg× Rs. 40 = Rs. 1267

**So,**

= Rs. 10569

**Direct Labor Cost Calculation:**

= Rs. 1800

**Direct Expense Cost Calculation:**

Curing = (Total production × Curing cost per kg) = (600× Rs.8)= Rs. 4800

**Overhead Cost Calculation:**

= (Cost × 2 shifts)/ (30days × 3 shifts in a day) = {(70000×1.5)/90} = Rs. 1167

= (Cost × 2 shifts)/ (30days × 3 shifts in a day) = {(30000×1.5)/90} = Rs. 500

= (Cost × 2 shifts)/ (30days × 3 shifts in a day) = {(60000×1.5)/90} = Rs. 1000

= (Cost × 2 shifts)/ (30days × 3 shifts in a day) = {(100000×1.5)/90} = Rs. 1667

= (Cost × 2 shifts)/ (30days × 3 shifts in a day) = {(120000×1.5)/90} = Rs. 2000

**So,**

= Rs. 6334

**Now, from equation-01, we get,**

Printing cost per kg,

**………………………………………………….……………..**

= Rs. 39.20