A successful garment business relies on achieving profit through proper costing. This is accomplished by using an accurate method of garments costing. The method of garments costing is the core of the readymade garment industry. Today, I will discuss the cost calculation method for woven bottom.
Factory Costing for Woven Bottom:
Before beginning the costing process for woven bottom, the woven garment merchandiser must confirm the following costs:
Fabric
Embroidery
Printing
Cost of Making (CM)
Washing
Accessories
Commercial
Other Costs.
Important Considerations:
 The first step for a woven garments merchandiser is to calculate fabric consumption and costs.
 Add all other necessary costs to the fabric cost to obtain the total cost of the garment.
 To further clarify the process, here is an example of woven bottom costing.
Example: Consider the following scenario where the buyer “MetroTex” has placed an order for a “Woven Denim Bottom” item with the following specifications:
Follow the below measurement chart.
Actual Length in (inch) 
Sewing Allowance 
Measurement with Sewing Allowance 

Total Length including Waist Height 
46” 
2” 
48” 
Waist Width 
37” 
2” 
39” 
HIP 
43” 
2” 
45” 
Thigh 
20” 
2” 
22” 
Bottom Width 
14” 
2” 
16” 
Back Pocket Length 
8” 
1” 
9” 
Back Pocket Width 
7” 
1” 
8” 
Belt Loop Length 
1.5” 
0.5” 
2” 
Belt Loop Width 
0.5” 
0.5” 
1” 
Pocket Bag Length 
8” 
1” 
9” 
Pocket Bag Width 
7” 
1” 
8” 
Now, determine the garments costing (on FOB) for the above order.
Solution:
Fabric width – 58”
(Here, the given fabric width is 58”, during sewing, we cannot use the edge of a fabric. So, all time we must exclude 1” from the given fabric width. So, now the fabric width is 581 = 57”)
Wastage – 10%
Let,
 Fabric Cost per yds $3.70
 Printing Cost per dozen $1.40
 Embroidery Cost per dozen $3.80
 Accessories Cost per dozen $1.70
 Washing Cost per pcs $2.00 so, washing cost per dozen is – ($2.00 × 12) = $24.00
Now, we have to calculate the fabric consumption for the above order.
 Fabric consumption for the Body Parts:
Here, we will apply the following formula (per dozen),
Now,
Body Width,
= 1/2 Thigh with sewing allowance
= 22
Now, from equation (A), we get
= 24.70yds per dozen………………………………………………… (B)
So, the fabric needed for the body parts is 24.70yds per dozen.
 Fabric consumption for the Back Pocket (2pcs):
Here, we will apply the following formula (per dozen),
= 1.68yds per dozen………………………………………………………………..(C)
So, the fabric needed for the back pocket is 1.68yds per dozen.
 Fabric consumption for the Pocket Bag (2pcs):
Here, we will apply the following formula (per dozen),
= 3.37yds per dozen……………………………………………… (D)
So, the fabric needed for the pocket bag is 3.37yds per dozen.
 Fabric consumption for the Belt Loop (5pcs):
Here, we will apply the following formula (per dozen),
= 0.12yds per dozen……………………………………………. (E)
So, the fabric needed for the belt loop is 0.12yds per dozen.
Now,
By adding the equation B, C, D and E we can achieve the total fabrics consumption for the above order (per dozen)
= (B +C + D + E) yds per dozen
= (24.70 + 1.68 + 3.37 + 0.12) yds per dozen.
= 29.87yds per dozen.
So, the total fabric consumption for the above order is 29.87yds per dozen.
As fabric cost per yds is $3.70 then, the total fabric cost per dozen is (29.87yds × $3.70) = $110.52
Now,
By adding all the following costs with total fabric cost, we will get the total FOB cost of garments per dozen.
Fabric cost per dozen ………………………… $110.52 ……………………. (H)
Printing Cost per dozen ………………………$1.40 ……………….………… (I)
Embroidery Cost per dozen ………………… $3.80 …………………………. (J)
Accessories Cost per dozen …………………..$1.70 …………….…………… (K)
Washing cost per dozen ……………………… $24.00………………………… (L)
Cost of making (CM)…………………………… $5.00 …………..…………….. (M)
Commercial cost ………………………….……. $0.60 ………………………….. (N)
Others cost ………………………………….……. $0.20 ………………………….. (O)
So,
Total FOB cost per dozen = (H + I + J + K + L+ M + N + O)
= $ (110.52 + 1.40 + 3.80 + 1.70 + 24.00 + 5.00 + 0.60 + 0.20)
= $147.22 per dozen.
In the case of the factory, we received the order from a buying hose (Here, we got the order from MetroTex Buying House), so we have to pay 7%commission to them for that order.
So, in this situation, total FOB cost per dozen stands at
= $147.22 per dozen + 7% commission
= $157.53 per dozen.
In factory costing, profit% for the factory (here10%) should be added with total FOB cost per dozen.
So,
Total FOB cost per dozen with profit% stands at
=$157.53 + 10% profit
= $173.28
Now, total FOB cost per pcs is ($173.28 / 12) = $14.44
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