Consumption and Costing
Approx. sewing thread consumption of different items
|
No. |
Product name |
Consumption |
|
01 |
Basic t- shirt |
125meter |
|
02 |
Basic polo shirt |
175 |
|
03 |
Tank top |
50meter |
|
04 |
Fleece/Sherpa jacket |
250meter |
|
05 |
Kids/girls dresses |
300-450meter |
|
06 |
basic long sleeve woven shirt |
150meter |
|
07 |
Basic short sleeve woven shirt |
125 meter |
|
08 |
basic long trouser/pant |
350meter |
Machine wise sewing thread consumption/inch
|
1.plain m/c |
1 needle |
2.5 inch |
|
2.plain m/c |
2 needle |
5 inch |
|
3.over lock |
3 thread |
13.25 inch |
|
4. over lock |
4thread |
16.75inch |
|
5.over lock |
5 thread |
18.75inch |
|
6.flat lock |
3 thread |
16.75inch |
|
7.flat lock |
5thread |
22.25inch |
|
8.bar tack stitching |
Per operation |
Generally 7 inch |
Some conversion unit
Conversion system
1 Yard = 0.9144 Meter
1 Foot = 0.3048 Meter
1 Foot = 30.48 cm
1 inch = 2.54 cm
1 Meter = 1.09 Yard
1 Meter = 3.28 Foot
1 CM = 0.032 Foot
1 CM = 0.393 Inch
1 Square Inch = 6.45 Square CM
1 Square Meter = 0.836 Square CM
3.4 Fabric Consumption Calculation for 1 dozen Men’s T-shirt:
For a Men’s T-Shirt:
a) G.S.M (Given by buyer) Body : 145-150
Neck/Rib : 175-180
b) Sewing & seam allowances (Not given by buyer) – 1.50-3cm
c) Wastage % (Not given by buyer) – 7%
d) Measurement chart (given by buyer)
Measurement Chart:
|
Parameter |
Given |
Estimated with sewing allowance |
|
a) Chest |
96cm |
102cm |
|
b) HPS |
65cm |
70cm |
|
c) sleeve length |
20cm |
25cm |
|
d) Arm hole |
46cm |
49cm |
|
e) Neck |
58cm |
61cm |
|
f) Neck width |
2+2=4cm |
7cm |
|
g) Bottom hem |
2cm |
Formula:
Cpd = L x W x 12 x GSM kg
10000000
Where, Cpd = Consumption per dozen
L = Length
W = Width
A) Cpd (body) = L x W x 12 x GSM kg
10000000
= 70 x 102x 12 x 150 kg
10000000
= 1.28 kg
B) Cpd (Sleeve) = L x W x 12 x 2 x GSM kg
10000000
= 25 x 49 x 12 x 2 x 150 kg
10000000
= 0.44 kg
C) Cpd (Neck) = L x W x 12 x GSM kg
10000000
= 61 x 7 x 12 x 180 kg
10000000
= 0.092 kg
So, total Cpd = (A + B+C)
= (1.28 + 0.44 + 0.09) kg
= 1.81 kg
Actual Cpd = Total Cpd + 7% wastage
= (1.81 + 7%)
= 1.94 kg
So, the fabric consumption for men’s T-shirt is 1.94 kg per dozen.
3.5 Consumption Calculation for 1 dozen Polo shirt
Here,
a) G.S.M. (given by buyer) body 145 – 150
Collar (12pcs) 400
Cuff (12 x 2) 300
b) Sewing & seam allowance 1.50 – 3cm
c) Wastage % 7%
d) Measurement chart (given by buyer
6.2.1. Measurement Chart:
Parts Name
|
|
Given |
Estimated |
|
a) Chest |
96 cm |
102 cm |
|
b) HPS |
65 cm |
70 cm |
|
c) Sleeve length |
20 cm |
25 cm |
|
d) Arm hole |
46 cm |
49 cm |
|
e) Collar length |
46 cm |
46 cm |
|
f) Collar width |
7 cm |
10 cm |
|
g) Cuff length |
26 cm |
10 cm |
|
h) cuff width |
3 cm |
5cm |
A) Cpd (body) = L x W x 12 x GSM kg
10000000
= 70 x 102x 12 x 150 kg
10000000
= 1.28 kg
B) Cpd (Sleeve) = L x W x 12 x 2 x GSM kg
10000000
= 25 x 49 x 12 x 2 x 150 kg
107
= 0.44 kg
C) Cpd (Collar) = L x W x 12 x GSM kg
107
= 46 x 10 x 12 x 400 kg
107
= 0.22 kg
C) Cpd (Collar) = L x W x 12 x GSM kg
107
= 46 x 10 x 12 x 400 kg
107
= 0.22 kg
D) Cpd (Cuff) = L x W x 12 x 2 x GSM kg
107
= 30 x 5 x 12 x 2 x 300 kg
107
= 0.108 kg
So, total Cpd= A + B + C + D
= (1.28 + 0.44 + 0.22 + 0.108) kg
= 2.05kg
Actual Cpd = 2.05 kg + 7%
= 2.19 kg
So, fabric consumption for 1 dozen polo shirt is 2.19 kg.
Consumption calculation for 1 dozen Trousers:
For Trouser,
a) G.S.M. (given by buyer) 180 - 250
b) Sewing & seam allowance 1.50 – 3cm
c) Wastage % 7%
|
Parts Name |
Given |
Estimated |
|
a) Waist |
112 cm |
114 cm |
|
b)Side seam (length) |
107 cm |
114 cm |
|
c) Thigh (width |
66 cm |
72 cm |
|
d) Front rise |
28 cm |
|
|
e) Back rise |
36 cm |
|
|
f)Leg Opening (bottom) |
46 cm |
Measurement Chart:
Cpd = L x W x 12 x GSM kg
107
= 114 x 2 x 72 x 12 x 200 kg
107
= 3.93 kg
Actual Cpd = (3.93 + 7%) kg
= 4.2 kg
So, fabric consumption for 1 dozen Trousers is 4.2
Cost a price for 1 dozen T- shirt:
Pre-requisites:
Unit price Costing
1. Fabric consumption 2 kg/dz $5.0/kg $10/kg
2. Accessories $2/dz $2/dz
3. CM (cost of manufacturing) $2/dz $2/dz
Total $14
A) Direct cost (raw materials) = $14.0
B) Indirect cost (15% to 20% of direct cost)
Indirect cost = $14.0 x 20%
= $2.8
Total = $14.0 + $2.8
= $16.8
C) Profit @5% = $16.8 x 5%
= @0.84
Therefore, total cost = $16.8 + $0.84
= $17.64
= $18
So, the cost for 1 dozen mean’s T-shirt is $18
Cost a price for 1 dozen Polo shirt:
Pre-requisites
Unit price Cost
1. Fabric consumption 2.7 kg/dz $5.0/dz $13.5
2. Accessoires $2.5/dz $2.5
3. CM $4-6/dz $5
Total $21
A) Direct cost (raw material) = $21
B) Indirect cost = 15% - 20% of direct cost
= $21 x 20%
= $4.2
Total cost = A + B
= $21 + $4.2
= 25.2
C) Profit at 5% = $25.2 x 5%
= $26.46
= $26.5
The total cost for 1 dozen polo shirt is $26.5
Cost a price for 1 dozen Trousers:
Pre-requisites
Unit price Cost
1. Fabric consumption 4.2 kg $5.0/dz $21
2. Accessories $3.5/dz $3.5
3. CM $4-6/dz $5
Total $29.5
A) Direct cost (raw material) = $21
B) Indirect cost = 15% - 20% of direct cost
= $21 x 20%
= $4.2
Total cost = A + B
= $21 + $4.2
= $33.2
C) Profit at 5% = $33.5 x 5%
= $35.18
= $35.18
The total cost for 1 dozen polo shirt is $35.18
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