SOURCING & COSTING OF APPAREL PRODUCTS

ASSIGNMENT-2

TOPIC - T-SHIRT AND TROUSER

KAJAL NANDAN (BFT/17/1178)

MEENAL SHARMA (BFT/17/48)

POOJA GUPTA (BFT/17/163)

KNITTED GARMENT

T-SHIRT
 T-SHIRT

OPERATION BREAKDOWN
S.NO. OPERATION MACHINE SAM HOURLY
TARGET

1. CARE LABEL ATTACH SNL 0.12 500

2. PLACKET ATTACH POSITION MNL 0.25 240

MARK

3. PLACKET ROLLING & MARK SNL 0.32 188

4. PLACKET ATTACH SNL 0.4 150

5. PLACKET CUT & NOSE TK SNL 0.27 222

6. FRONT & BACK PART MATCH MNL 0.15 400

7. SHOULDER JOINT 4OL 0.3 200

8. NOSE NECK RIB MEASURE & MNL 0.2 300

CUT

9. NOSE NECK RIB TK WITH SNL 0.32 188

BODY

10. NOSE NECK RIB JOIN 4OL 0.32 188

11. NECK TS FL 0.25 240

12. PLACKET CLOSE & 1/16 SNL 0.32 188

LOWER

13. PLACKET CLOSE & 1/16 SNL 0.32 188

UPPER

14. PLACKET BOX SNL 0.4 150

15. NECK PIPING FB 0.23 261

16. MAIN LBL ATTACH WITH SNL 0.32 188

CORNER FOLD

17. SLV HEM FL 0.33 182

18. SLEEVE AND BODY MATCH MNL 0.15 400

19. SLEEVE JOINT 4OL 0.45 133

20. ARMHOLE T/S FL 0.32 188

21. SIDE SEAM 4OL 0.7 86

22. SLEEVE CLOSE & OPEN TACK SNL 0.37 162

23. BODY HEM FL 0.33 182

24. BUTTON HOLE BH 0.3 200

25. BUTTON ATTACH MARK BS 0.27 222

26. BUTTON PUSH MNL 0.2 300

27. FINAL THREAD CUT & MNL 0.5 120

STICKER REMOVE

8.41 5,966

Here,

● 5OL – 5 thread overlock

● 4OL – 4 thread overlock
● SNL – Single needle lock stitch
● FB – Flat belt
● KS – Kansai machine
● BS – Button stitch m/c
● FL – Flat lock m/c
● BH – Button hole m/c
● M/C – Machine
● TGT – Target
● MAN REQ – Man Requirement
● MAN ALCT – Man Allocation
Stitch and Seam Details

S. NO. OPERATION NAME STITCH TYPES SEAM TYPE

1. Shoulder Join 504 Overlock (3 Superimposed

Thread)

2. Neck Rib Overlock 504 Overlock (3 Superimposed

Thread)

3. Neck T/S 401 Chainstitch Superimposed

4. Sleeve Attach 504 Overlock (3 Superimposed

Thread)

5. Sleeve T/S 301 Lockstitch Superimposed

6. Neck tape attach and finish 301 Lockstitch Bound Seam

7. Side Seam 504 Overlock (3 Superimposed

Thread)

8. Sleeve Hem 406 Coverstitch (3 Edge Seam

Thread)

9. Bottom Hem 406 Coverstitch (3 Edge Seam

Thread)

10. Main Label at back inside 301 Lockstitch Superimposed

11. Back yoke moon patch 301 Lockstitch Superimposed

Measurements
T-Shirt size-L

Measurement in cm size L

Total Length 60

Half Chest 50
 Sleeve Length 23

Neck Round 52

Collar Width 3

Let,

1. Fabric Cost per kg= Rs 324.00

2. Fabric Width=58”
3. ​Wastage(10%)= Rs 32
Total Fabric cost per kg= Rs 356

The main fabric consumption =

Garment weight calculation,

[{T.L + S.L + (2× H.A) + (2 × S.A)} × (1/2 Chest + S.A)] × G.S.M × 2

= ………………………………………………..…………..…………………… … (1)
10000

And,

Round neck collar weight calculation,

{(Neck round + S.A) × (Collar width + S.A) × G.S.M × 2}

= ………………………………………..………………...........…… …….. (2)
10000

Where,
T.L is stands for Total length,
S.A stands for Seam allowance,
H.A stands for Hem allowance,
S.L stands for Sleeve length.

Let,

Seam allowance =1cm,

Hem allowance = 2cm,

So,

From equation-01, we get,

[{60+23+ (2×2) + (2×1)} × (50+1)] ×180×2

= ​……………………………………………………..

10000

= 166.60 gms

= 0.167kg

Again,

From equation-02, we get,

{(52+1) × (3+1) ×180×2}

= ​………………………………..

10000

= 7.8gms

= 0.08kg

So,

L size T-shirt weight stands at,

= (0.167+0.08) kg

= 0.175kg
The consumption details of the T-shirt is as follows:

Main fabric = ​0.175 kg per T-shirt

FACTORY DETAILS
Factory Location= Sector 63, Noida, India

Area of the factory= 9000 sq ft

Total number of sewing machines in the factory=240

Clock Time= 8 hours

Total number of machines per sewing line=40

Order Quantity=1,50,000

COSTING OF KNIT T-SHIRT

1. Material and Trims Cost

Main Fabric Cost=​As, fabric cost per kg is Rs 356 then fabric cost per garment
is (0.175kg × Rs 356) = Rs 62.37 per garment

Thread Cost= ​Rs 14

Labels: Woven main label (2.5 cm width x 7 cm length)=​Rs 0.35

Polyester printed wash care label: Single color print=​Rs 0.10

Hangtag=​Rs 0.40

Total Material Cost of one T-shirt= ​Rs 77.13 per garment

Total Material Cost of 1,50,000 T-shirts= Rs 1,15,69,500

TOTAL LABOUR COST
Spreading & Cutting labour cost

Fabric consumption for 1 t-shirt - 1.2 meters

Total fabric consumption for 150000 t-shirt pieces - 180000 meters

Marker length - 9 meters

Maximum Plies - 200

Number of shifts - 100

Marker preparation - 0.90 hours/marker

Spreading time per ply (min) - 0.85

Spreading time for whole orders - 100 * 0.85 * 200 = 283.33 hours

Cutting time per garment marked - 15 min

Cutting time for all pieces - 15 * 190 = 25 hours

Total time - 309.23

Labour cost - ₹ 60/hour

Total S/C labour cost = 586.73 * 60 = ₹ 17030

Spreading & Cutting Labour Cost of all the garments= ​₹ 17030

Stitching & Finishing Labour cost

Sewing cost = (​SAM​of the garment * Minute cost of the labour) / Line eff%

= (8.41*0.5 Rs) / 80%

= Rs 5.25

Total No. of garments= ​1,50,000

Stitching & Finishing Labour Cost of all the garments= 1,50,000 * ​Rs 5.25= Rs 7,87,500

Stitching & Finishing Labour Cost of all the garments= ​Rs 7,87,500

Total Labour Cost = Spreading & Cutting labour cost + Stitching & Finishing Labour cost

Total Labour Cost = ₹ 804530

FACTORY RENT & ELECTRICITY COST

Rent of the factory per month - ₹ 80000

Electricity cost per machine - ₹ 110

Total electricity consumption per month - ₹ 40000

OVERHEAD COST
Administrative expense: office salaries, insurance, utilities, sample cost etc. - ₹ 170000

Maintenance cost of machines per month - ₹ 7000

Transportation - ₹ 20000

Machine depreciation cost per month - ₹ 5000

Returns & allowances - ₹ 6000

Security - ₹ 8000

Total overhead/per month - ₹ 216000

DIRECT EXPENSE

Direct expense = Material cost + Total Labour cost

Direct expense = ₹ 12,374,030

INDIRECT EXPENSE

Indirect expense = Factory Rent + Electricity cost + Overhead cost

Indirect expense = ₹ 336,000

TOTAL EXPENSE
Total Expense = Direct expense + Indirect expense

Total Expense = ₹ 12,710,030

WOVEN GARMENT

MEN’S TROUSER
 MEN’S WOVEN TROUSER

OPERATION BREAKDOWN

S. OPERATION M/C Types SAM Hourly

No. Target

1 Match & join back rise 4TH/OL 0.36 166

2 Mark for back dart MNL 0.24 250

3 Make back dart & top edges tack SNLS 0.66 90

4 Welt pocket position mark MNL 0.44 136

5 Fusing attach & half fold pocket welts n IRON 0.40 150
mark

6 Attach pocket welts & bag SNLS 1.10 54

7 Cut to form pocket fishtails MNL 0.70 85

8 Attach pocket liner SNLS 0.55 109

9 Secure fishtails SNLS 0.64 93

10 Neaten pocket welt 4TH/OL 0.32 187

11 Topstitch pocket welts SNLS 0.52 115

12 Pocket bag close 4TH/OL 0.68 88

13 Secure pocket bag corners SNLS 0.80 75

14 Pocket topstitch with corner SNLS 0.80 75

15 Secure welt corner×4 B/T 0.40 150

16 Patch label position mark MNL 0.18 333

17 Attach patch label SNLS 0.40 150

18 Piping cut [Full body] PC 0.36 166

19 Mark for front pleat MNL 0.24 250

20 Make front pleat SNLS 0.36 166

21 Fussing attach pocket facing & Cap edges IRON 0.52 115

22 Pocket facing attach at both side & edges SNLS 1.50 40

close

23 Mark n Pocket liner attach to position SNLS 0.70 85

24 Pocket corner snip & turn MNL 0.40 150

25 Pocket opening 1/16 topstitch SNLS 0.50 120

26 Turn n Pocket opening 1/4 topstitch with SNLS 0.68 88

corner
27 Pocket bag fold & close 4TH/OL 0.45 133

28 Secure pocket bag OL seam SNLS 0.24 250

29 Pocket bag close to side SNLS 0.45 133

30 Pocket bag topstitch to waist SNCS 0.30 200

31 Fusing attach at fly & fly box IRON 0.24 250

32 Fly box serging 3TH O/L 0.20 300

33 Make double fly SNLS 0.40 150

34 Fly turn & press IRON 0.26 230

35 Front panel rise serging 4TH/OL 0.25 240

36 Attach Single fly to front SNLS 0.33 181

37 Bluffstitch Single fly join SNLS 0.30 200

38 Zipper puller secure tack SNLS 0.16 375

39 Attach zipper to single fly with zipper mark SNLS 0.36 166

40 Zipper join topstitch SNLS 0.30 200

41 Front panel match MNL 0.26 230

42 Zipper attach to front with mark SNLS 0.36 166

43 Zipper attach topstitch SNLS 0.32 187

44 Double fly attach to front SNLS 0.35 171

45 Front crotch attach SNLS 0.26 230

46 Front rise join 4TH/OL 0.26 230

47 Piping attach at single fly & cut 1FL/BIN 0.25 240

48 Fly secure at waist & piping secure at SNLS 0.36 166

crotch

49 Sew ‘J’ stitch by mark/pattern SNLS 0.35 171

50 Fly secure mark n tack SNLS 0.24 250

51 Front n back part match & side mark MNL 0.56 107

52 Piping make & cut SNLS 0.36 166

53 Piping attach at front & back side together SNLS 0.85 70

54 Side seam join 4TH/OL 0.70 85

55 Inseam join 4TH/OL 0.70 85

56 Crotch point secure B/T 0.16 375

57 Fusing attach at waistband IRON 0.34 176

58 Innerside WB piping attach & cut 1FL/BIN 0.40 150

59 Waistband fold & press IRON 0.35 171

60 Fusing attach at waist loop with folder IRON 0.25 240

61 Loop make & turn 1FL/BIN 0.40 150

62 Loop press & cut to length IRON 0.40 150

63 Loop position mark at waist & arrange MNL 0.45 133

64 Loop tack to body (5X2) SNLS 1.00 60

65 Waist belt edge tack to body SNLS 0.30 200

66 Waist band attach SNLS 0.75 80

67 Waist band mouth mark & excess cut MNL 0.32 187

68 Waistband mouth close & turn SNLS 0.65 92

69 Label position mark MNL 0.16 375

70 Label make SNLS 0.16 375

71 Label attach at waist SNLS 0.40 150

72 WB bind edge tack to inside & close edge SNLS 0.40 150

73 Waistband close SNLS 0.75 80

 74 Sticker remove & gmts turn MNL 0.26 230

75 Waist band mark & button attach X1 +1 B/A 0.30 200

spare

76 Mark and form button hole X1 B/H 0.20 300

77 Mark for loop high-low position MNL 0.40 150

78 Loop top edge tack to WB X5 SNLS 0.60 100

79 Secure loop top & bottom B/T 1.00 60

80 Pocket opening secure B/T 0.40 150

81 J stitch secure B/T 0.16 375

82 Legs hem 2FL/ CY 0.53 113

83 Final thread trimming & button & ZIP close MNL 0.50 120

– Total – 36.86 14,140

Stitch and Seam Details

S. No. Different Parts Machine Type Stitch Seam Type Seam Diagram
Type

1 Side Seam 4 Thread Overlock 512 Superimposed

2 Attach pocket SNLS 301 Superimposed
welts & bag

3 Leg Hem 2 Needle 602 Edge Seam

Flatlock Cylinder
Bed

4 Waist band SNLS 301 Superimposed

attach

5 Inseam join 4 Thread Overlock 512 Superimposed

6 Innerside WB 1 Needle Flat lock Bound seam

piping attach & Binding Machine
cut

7 Fly box serging 3 thread overlock 504 - -

8 Piping attach at 1 Needle Flat Bound Seam

single fly & cut lock Binding
Machine

Measurements of Woven Trousers

Actual Length in Sewing Measurement with

(inch) Allowance Sewing Allowance
Total Length including 46” 2” 48”
Waist Height
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”

Let,

1. Fabric Cost per yds- Rs 277.5

2. ​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
58-1 = 57”)

Wastage – 10%

Now, we have to calculate the fabric consumption for the above order.
1. 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, fabrics needed for the body parts are 24.70yds per dozen.

2. Fabric consumption for the Back Pocket (2pcs):

Here, we will apply the following formula (Per dozen),

= 1.68yds per dozen………………………………………………………………..(C)

So, fabrics needed for the back pocket is 1.68yds per dozen.

3. Fabric consumption for the Pocket Bag (2pcs):

Here, we will apply the following formula (Per dozen),

= 3.37yds per dozen……………………………………………… (D)

So, fabrics needed for the pocket bag is 3.37yds per dozen.

4. Fabric consumption for the Belt Loop (5pcs):

Here, we will apply the following formula (Per dozen),

= 0.12yds per dozen……………………………………………. (E)

So, fabrics needed for the belt loop is 0.12yds per dozen.

5. The non-woven fabric consumption:

The​non-woven fabric​is used as interlining material in the waistband.

(Waist band circumference x width)

= ……………………………………………. + 10%

(58 −1) x 39.37

38 x 1.5

= ………………. + 10%

57 x 39.37

57

= …………….. + 10%

2244.09
= 0.0254 + 10% of 0.0254

= 0.0256 metre / trouser

​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, total fabric consumption for the above order is 29.87yds per dozen.

The consumption details of the woven trouser are as follows:

· ​Main fabric = ​29.87yds per dozen

=27.31 meters per dozen
· ​Non-woven material = 0.02667 metre / trouser

​FACTORY DETAILS
Factory Location= Sector 63, Noida, India

Area of the factory= 9000 sq ft

Total number of sewing machines in the factory=240

Clock Time= 8 hours

Total number of machines per sewing line=40

Order Quantity=1,50,000
COSTING OF WOVEN TROUSERS
Material and Trims Cost
Main Fabric Cost=​As, fabric cost per yds is Rs 277.5 then, total fabric cost per dozen
is (29.87yds × Rs 277.5)/12 = Rs 690.74 per garment

Non-woven Cost=​(Rs 20 per meter * 0.026 meters)= Rs 0.53

Thread Cost= ​Rs 14

Button=​Rs 8

Zipper Cost= (Rs 18*1 zipper)=​Rs 18

Labels: Woven main label (2.5 cm width x 7 cm length)=​Rs 0.35

Polyester printed wash care label: Single color print=​Rs 0.10

Hangtag=​Rs 0.40

Total Material Cost= ​Rs 732.12 per garment

Total Material Cost of 1,50,000 Trousers= Rs 10,98,18,000

TOTAL LABOUR COST

Spreading & Cutting labour cost

Total fabric consumption for 150000 trousers pieces - 341375 meters

Marker length - 9 meters

Maximum Plies - 200

Number of shifts - 190

Marker preparation - 0.90 hours/marker

Spreading time per ply (min) - 0.85

Spreading time for whole orders - 190 * 0.85 * 200 = 538.33 hours
Cutting time per garment marked - 15 min

Cutting time for all pieces - 15 * 190 = 47.5 hours

Total time - 586.73

Labour cost - ₹ 60/hour

Total S/C labour cost = 586.73 * 60 = ₹ 35200

Spreading & Cutting Labour Cost of all the garments= ​₹35200

Stitching & Finishing Labour Cost

Sewing cost = (​SAM​of the garment * Minute cost of the labour) / Line eff%

= (36.86*0.5 Rs) / 80%

= Rs 23.03 per garment

Total No. of garments= ​1,50,000

Stitching & Finishing Labour Cost of all the garments= 1,50,000 * ​Rs 23.03= Rs 34,54,500

Stitching & Finishing Labour Cost of all the garments= ​Rs 34,54,500

Total Labour Cost = Spreading & Cutting labour cost + Stitching & Finishing Labour cost

Total Labour Cost = ₹ 3489700

FACTORY RENT & ELECTRICITY COST

Rent of the factory per month - ₹ 80000

Electricity cost per machine - ₹ 110

Total electricity consumption per month - ₹ 40000

OVERHEAD COST
Administrative expense: office salaries, insurance, utilities, sample cost etc. - ₹ 170000

Maintenance cost of machines per month - ₹ 7000

Transportation - ₹ 20000

Machine depreciation cost per month - ₹ 5000

Returns & allowances - ₹ 6000

Security - ₹ 8000

Total overhead/per month - ₹ 216000

DIRECT EXPENSE

Direct expense = Material cost + Total Labour cost

Direct expense = ₹ 113,307,700

INDIRECT EXPENSE

Indirect expense = Factory Rent + Electricity cost + Overhead cost

Indirect expense = ₹ 336,000

TOTAL EXPENSE
Total Expense = Direct expense + Indirect expense

Total Expense = ₹ 113,643,700