Knit Garments | Costing Formula

Knit Garments

For knit garments costing a merchandiser needs to have clear conception of the raw materials price & CM calculation of knit garments. Following one is the sample polo shirt costing sheet for basic concept. This sheet can be followed for all other knit garments. 

COST SHEET (KNIT GARMENTS)
BUYER	:				WASH INST.	:
STYLE	:				DATE	:
DESCRIPTION	:				DELIVERY	:
FABRICATION	:				QUANTITY	:
SIZE	:
FACTORY	:
YARN	: 100% COTTON 30/1 (Carded)
GSM	: 190
			ITEM	Consumption	Unit Price		Amount
100% COTTON PIQUE SOLID 190GSM			YARN	4.5	$ 4.55		$ 20.48
			KNITTING	4.5	$ 0.25		$ 1.13
			DEYING	4.5	$ 1.13		$ 5.06
100% CTN 1X1 RIB Collar + Cuff					$ 0.38		$ 4.50
							$  -
							$  -
TOTAL (FABRIC)/Dzn							$ 31.16
ACC(TRIMS/Packing/Embellishment )		Main Label					$ 0.30
		Care Label					$ 0.10
		Sewing Thread					$ 0.75
		Drawstring					$ -
		Eyelet					$ -
		Elastic					$ -
		Twill Tape					$ -
		Print					$ -
		Embroidery					$ -
		Washing					$ -
		Button					$  0.50
		Zipper					$  -
		Hanger					$  -
		Hang Tag					$  0.30
		Poly					$ 0.60
		Carton					$ 0.80
		Other					$ 0.10
TOTAL (ACC)/Dzn							$ 3.45
LAB TEST (FABRIC & GARMENTS)/Dzn							$ -
TOTAL (FABRIC+ACC+LAB TEST)/Dzn							$ 34.61
CM/Dzn (Including profit)							$ 8.00
COMMERCIAL/Dzn (3% of TOTAL FABRIC+ACC+LAB TEST/Dzn)							$ 1.04
BHC							$ -
TOTAL PRICE PER DOZEN							$ 43.65
FOB PRICE/PER PC							$ 3.64