Cost Sheet for a Woven Garment: A Worked Example
A cost sheet is where every material and process becomes a number, and where a merchandiser's quote is built line by line. This is a full worked example for a woven garment, showing how fabric, value-added work, and trims roll up into the cost summary and out to FOB, CFR, and CIF. (For the underlying structure, see Basis of Apparel Costing.)
1. Fabric
Consumption is per dozen; the per-piece figure is the per-dozen ÷ 12.
| Item | Description | Con/Dzn | Unit $ | $/Dzn | $/Pc |
|---|---|---|---|---|---|
| Outer shell | 100% cotton twill 3/1, 16×12/108×56, 59" | 16.70 yd | 2.00 | 33.40 | 2.78 |
| Other fabric | T/C 65/35, 110×76/45×45, 50–51" | 3.41 yd | 1.00 | 3.41 | 0.28 |
| Pocketing | 100% cotton sheeting, 20×20/40×40, 44–45" | 3.00 yd | 0.60 | 1.80 | 0.15 |
| Fabric subtotal | 38.61 | 3.22 |
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Cost Sheet for a Woven Garment: A Worked Example
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