Following one is a sample cost sheet. This sheet is filled with indicative numbers.
COST SHEET 
 | |||
Product 
 | 
Women  T-Shirt 
 | 
Yarn dyed feeder stripes 
 | |
Style no: 
 | 
XYZ 
 | 
Country 
 | 
USA 
 | 
Buyer: 
 | 
ABC 
 | 
Fabric 
 | 
Viscose jersey 
 | 
GSM/width 
 | 
150/34-31" 
 | ||
Particulars 
 | 
Details 
 | 
Amount (INR) 
 | |
Fabric Costing  
 | |||
Yarn Price as per supplier list 
 | 
Per Kg  
 | 
250.00  
 | |
Knitting charges 
 | 
 Per Kg 
 | 
25.00 
 | |
Greige Fabric Cost 
 | 
Per Kg  
 | 
275.00 
 | |
Average dyeing cost 
 | 
20.00 
 | ||
Weight loss on dyed fabric: 
 | 
9.00% 
 | 
26.55 
 | |
Fleece brushing /Peaching 
 | 
- 
 | 
- 
 | |
Loss Due To Printing 
 | 
- 
 | 
- 
 | |
Sub total 
 | 
321.55 
 | ||
Interest on yarn prices:/margin 
 | 
10.00% 
 | 
32.16 
 | |
 Dyed Fabric Cost:  
 | 
353.71 
 | ||
Garment costing  
 | |||
Avg.  Fabric Consumption (gram) 
 | 
210.00 
 | 
74.28 
 | |
CMTP Charges 
 | |||
Stitching: 
 | 
20.00 
 | 
 39.50  
 | |
Cutting: 
 | 
2.50 
 | ||
Finishing: 
 | 
6.00 
 | ||
Packaging: 
 | 
4.50 
 | ||
Embellishment 
 | 
2.50 
 | ||
Trims 
 | 
4.00 
 | ||
Sub Total 
 | 
113.78 
 | ||
Overhead cost 
 | 
12.00% 
 | 
13.65 
 | |
Margin (after overhead) 
 | 
20.00% 
 | 
25.49 
 | |
Ratio/Rejection 
 | 
4.00% 
 | 
5.10 
 | |
Charges for On Board 
 | 
1.00 
 | ||
 Total price of a apparel 
 | 
159.02 
 | ||
Fob prices: US$ 
 | 
Rate: 49.00 
 | 
 $     3.25 
 | |
Internal Price FOB 
 | 
 $     3.25 
 | ||
Trims  
 | |||
Particulars 
 | 
Consumption 
 | 
Rate 
 | 
Amount (INR) 
 | 
M/label 
 | 
 1 
 | 
1.00 
 | |
W/care 
 | 
 1 
 | 
0.50 
 | |
Tag 
 | 
 N/a 
 | 
0.00 
 | |
Thread 
 | 
 10 mtr 
 | 
2.00 
 | |
Fusing 
 | 
 N/a 
 | 
0.00 
 | |
Twill tape 
 | 
 N/a 
 | 
0.00 
 | |
Mobilon tape 
 | 
 30 cm 
 | 
0.50 
 | |
Zipper 
 | 
 N/a 
 | 
0.00 
 | |
Patch label 
 | 
 N/a 
 | 
0.00 
 | |
Button 
 | 
 N/a 
 | 
0.00 
 | |
 Total 
 | 
4.00 
 | ||
Packing materials 
 | |||
Tissue 
 | 
N/a  
 | 
0.00 
 | |
Board 
 | 
 N/a 
 | 
0.00 
 | |
Hanger 
 | 
 N/a 
 | 
0.00 
 | |
H/tag 
 | 
 1 
 | 
1.50 
 | |
Poly bag 
 | 
 1 
 | 
1.50 
 | |
Blister 
 | 
 N/1 
 | 
0.00 
 | |
Carton 
 | 
 1/10 
 | 
1.50 
 | |
Other 
 | 
0.00 
 | ||
Label logo 
 | 
0.00 
 | ||
 Total 
 | 
4.50 
 | ||
Embellishment  
 | |||
Embroidery/appliqué 
 | 
 N/a 
 | 
0.00 
 | |
Printing 
 | 
 N/a 
 | 
0.00 
 | |
Rhin stud 
 | 
 N/a 
 | 
0.00 
 | |
Lace 
 | 
N/a 
 | 
0.00 
 | |
Rib 
 | 
N/a 
 | 
0.00 
 | |
Collar 
 | 
 N/a 
 | 
0.00 
 | |
Crochet lace 
 | 
 N/a 
 | 
0.00 
 | |
Enzyme wash 
 | 
N/a 
 | 
0.00 
 | |
Dori 
 | 
2.50 
 | ||
Total 
 | 
2.50 
 | ||