Cost Sheet for a Composite Knit

A composite knit unit takes yarn as input and does everything in-house, knitting, dyeing, finishing, and cut-and-sew, under one roof. So its cost sheet is yarn-based: you build the fabric cost up from yarn plus each process, instead of buying finished fabric. This is a full worked example. (Compare with the non-composite knit sheet, which starts from finished fabric.)

1. Fabric (built from yarn)

Grey (greige) fabric cost = yarn + knitting; then dyeing and finishing are added.

Item	Description	Con/Dzn	Unit $	$/Dzn	$/Pc
Yarn	100% cotton combed 26/1	2.50 kg	4.00	10.00	0.83
Knitting	Single jersey, 24 GG	2.50 kg	0.15	0.38	0.03
Grey fabric cost				10.4	0.86
Dyeing	Reactive	2.50 kg	1.20	3.00	0.25
Finishing	Mercerizing	2.50 kg	0.20	0.50	0.04
Fabric subtotal				20.75	1.73