Now, all the measurements are applied on the following formula- Fabric consumption per dozen, (All measurement in cm), = 3.45 + 10% (in kg) = 3.795 kg per dozen. Fabric is 100% cotton single jersey, and fabric GSM is 140. Students in the apparel merchandising and apparel production fields also need to learn garment costing and pricing method … Suppose, T-shirts, sweaters, undergarments, pyjamas and socks are knits. How many quantity of fabric needed to finish a garment that is called fabric consumption. As garments costing depends on various aspects, so there is no specific formula for garments costing except this sheet. Students in the apparel merchandising and apparel production fields also need to learn garment costing … As a result, fabric consumption should be done accurately after receiving the order. Knit Garments Consumption Formula | Knit Top and Bottom Consumption 3. 4.2. After that, we can achieve the actual fabric cost. If you continue to use this site we will assume that you are happy with it. Now, by adding A, B, C, D, E, and F, we will get the total FOB cost of the garments per dozen. So, Total FOB cost per dozen with profit% stands at ($42.39 + 12%) = $47.48 Now, total FOB cost per pcs is ($47.48 / 12) = $3.96 So, the factory cost (FOB) per pcs garment is $3.96 Apparel merchandisers, and garment manufacturing business entrepreneurs do the garment costing and setting the selling price for their orders. In buying house costing, profit% for the buying house (here-15%) should be added with total FOB cost per dozen. Get all latest content delivered straight to your inbox. Get how to guides to resolve issues in apparel production. Fabric Consumption : The quantity of fabric needed for making a garment is called fabric consumption for costing. $5.00 ……………………… (D) Dyeing Cost per kg- $2.00 This sheet can be followed for all other knit garments. Step 3: Calculate fabric cost per garment (N): Factory has incurred a cost in insurance and freight and finance charge. He has great passion in writing different articles on textile and Garments specially on Merchandising and Garment Washing. if possible, please send me the costing sheet on excel format my mail--- rhmaftab@gmail.com Thanks ! Product and process costing in the garment manufacturing. This site uses Akismet to reduce spam. Thank you very much nahid bhai to write such kind of fruitful blog concerned to RMG industry. Mayedul Islam is working as a Sr. Merchandiser in a reputed Buying House. So, $0.50 ……………………. Boys yarn striped T-shirts (Engin… Garment Costing Techniques - Apparel costing is important tools to cut costs, avoids wastages, and make optimum use of the available resources. Others Cost. Below is an example of an effective direct costing method to price a new product being added to a basic shirt line. A cost sheet makes the job of garment sample costing easier and faster. Above mentioned costing is most helpful for me.Thanks so much. Actual fabric cost = Total Grey fabric cost + {{(knitting cost + washing cost) + dyeing cost} × 4.13kg] per dozen Knit fashion is now popular in the world market. After making the garments it is offered to the buyers. How to Calculate Garments Cost of Making (CM): Calculating the cost of making (CM) for any garment items is an important factor in garments merchandising. So, the total FOB cost per dozen stands at-$42.54 ½ Chest widths with allowance – 76cm, Let, They’re confusing, difficult to read and more prone to calculation errors. Total garment cost = (Fabric cost + Trim cost + Thread cost + Labor Cost), [getWidget results="6" label="recent" type="list"], [getWidget results="6" label="apparel%20news" type="list"]. 1. A Garment costing will bear approx: 35% to 45% price of a total garment cost. (E) The buyer “VF Asia Ltd. ” provided you the following measurement chart of a knitted printed T-Shirt order by mentioning the order quantity and fabric GSM. Shirt, trouser, sarees, bed spreads, blankets, towels and made ups are woven. 6.1 Garment Costing According to ICMA London, Cost Accounting is that part of Management Accounting which establishes budgets and standard costs, and actual cost of operations, processes, departments or products and the analysis of variances, profitability and social use of funds. So, grey fabrics needed per dozen garments are 4.13kg. Printing cost, 4. At first, a knit garment merchandiser should confirm the following matters before going to the knitted T-shirt costing: 1. Shirt, trouser, sarees, bed spreads, blankets, towels and made ups are woven. Fabric. If you need this following sheet in other format, then please knock me. Knitting and Washing Cost, Replies. Accurate knit fabric consumption and calculation is one of the most important factors for merchandising department of the apparel industry. In the garments sector, a business is totally standing on the profit of garments costing. 8. In factory costing, profit% for the factory (here-12%) should be added with total FOB cost per dozen. Woven Garments Costing Sheet: Do necessary costing before taking Garments orders because costing very important work for garments merchandising.This article has three types of garments costing, include all trims and accessories costing and fabric costing. An example of knitted T-Shirt costing is given in the following for removing all confusion about the above discussion. Printing Cost per dozen……………………… $5.00 ………………………. i charge $38 for it in my shop. Carton consumption and costing is the most important part for garment merchandiser. for example, a necklace cost me $11.68 to make (using GF and SS materials…but a very simple piece). Prasanta Sarkar is the founder and editor of Online Clothing Study Blog. Afridi November 27, 2018 at 10:43 AM. OneLife 22:20. Hence let us take some following styles as examples which are in regular use. Fabric GSM- 140, can u explain how you calculate sleeve consupmtion without getting sleeve width sizes.. Like M, N, O and P. So, Fabric cost per garment (including freight and finance charge) = (M*(C+D))+(M*C*E). Why Excel sheets are not ideal for garment costing. Following one is the sample polo shirt costing sheet for basic concept. Knit merchandising is not so easy thing whatever consumption is one of the key factor for knit merchandising. Dear Sir, 3. Replies. Others cost …………………………………………. Awesome! It is required to Calculate Garments Cost of Making time to time because the main motive of garments manufacturer is to make a profit. Successfully Subscribed. Fabric is generally the most significant factor in the costing of a garment. This sheet will give you a basic clear concept regarding garments costing. Accessories Cost per dozen……………….…$ 2.00 ……………………… (C) After completing grey fabric consumption and costing, all the required fabric processing costs (knitting+ washing cost, dyeing cost) should be added with grey fabric cost. Men’s Basic T-shirts, 2. Introduction: Garments costing is an important part for an apparel merchandiser.Whole business is totally depends on it. So, ultimately, the garments costing method is the heart of the readymade garments business. In the above formula, I have not included fabric loss due to fabric width, marker loss and fabric wastage (such as end loss, end bits, defects). of working days = 26, line efficiency considered= 50%, sewing SAM= 15 min., Cutting SAM= 7 min. The second duty is to calculate fabric consumption and costs. so, if i applied this formula, it would raise my prices significantly. Commercial Cost, Knit Fabric Consumption Formula for a Basic T-Shirt Fabric Consumption: Fabric consumption is an important factor in garments merchandising. Copyright OnlineClothingStudy.com. (B) Knitting and Washing Cost per kg- $1.20 Accessories Cost per dozen- 2.00. Sleeve length with allowance – 56cm Method of Garments Costing for Woven Long Sleeve Shirt (Factory Costing): If you want o to be a qualified merchandiser, then you must have to know the method of garments costing.In the readymade garments sector, garments costing is a very important port for a merchandiser.As its importance in garments merchandising, today I will present here the garments costing method for woven long sleeve … Body length with allowance- 91cm T-shirts, sweaters, undergarments, pyjamas and socks are knits. Men’s Pyjamas, 5. Awesome.. The method of making costing will vary from style to style. It is difficult to know the actual consumption before completion of marker planning but we can get an approximate fabric consumption from sample. So, ultimately, the garments costing method is the heart of the readymade garments business. This is really very easy to understand and helpful, thanks a lot! Send email: Thank you! Enjoy reading our free contents. Cost of Making (CM), So, Fabric cost per garment (including freight and finance charge) = (M* (C+D))+ (M*C*E) Step 4: Trim cost: Total cost of the trims has been given. In Garments Industry, Costing is an Important part of a merchandiser. 2. Regards, Aftab. He must to know below important factors for … Then I will calculate the material cost and labour cost. Calculating the garment costing, poly bag effect on total price of the product. A proper costing can be done by using the proper garments costing method. Following one is the sample costing sheet for basic concept. = $ (29.74 + 5.00 + 2.00 + 5.00 + 0.50 + 0.30) Accessories Cost, Garments Costing: Garment costing is a very important part of export garments business. Every garments merchandiser should know the actual calculating method of it. To make an accurate costing of order, today I will discuss the method of garments costing for the woven bottom. Garments costing . couple questions: = 3.754 + 10% (in kg) 5. There are so many in knit garments merchandising who still don’t know the proper garments costing method for a T-Shirt. Reply. Otherwise, a factory may fall into a huge loss. Costing of Knit Garments: During the consumption, it is good practice to use the measurement of middle size for calculation or the size which have most of the quantity. 1. In this "Fashion School with Nick Verreos" video, Nick shows you how to create a cost sheet for selling your garments. Printing Cost per dozen- $5.00 with very little variations in labor, product development, and marketing costs. Garments Cost of Making (CM) One of the highest productive industries is a garment manufacturing industry where different types of products are manufactured. The Formula of Calculating Garments Cost of Making Considering Whole Factory Cost Monthly Garments Cost of Making (GCM) = (Monthly Total Cost of Garments Operation)/Monthly Total Output Produced by the Factory. To make an accurate costing of order, today I will discuss the method of garments costing for the woven bottom. if possible, please send me the costing sheet on excel format my mail--- rhmaftab@gmail.com Thanks ! So, Take for example this costing sheet created in Excel: Costing Table On Excel. I added extra rows where I need to calculate something to calculate sub costs and necessary information. Kindly check your mailbox and confirm your subscription. Various types of packing accessories which are used in garment packing to shipment process. Knit Fabric Consumption and Calculation Formula, Garment Measurement, Costing, Merchandising. 6. A web resource for learning apparel manufacturing. Dear Sir, This form of costing strategy is very effective for companies manufacturing basic garments like basic T-shirt, jeans, khakis, classic suits, etc. Cost involves numerous variable factors which are often hard to evaluate accurately and mathematical exactness in difficult to reach. Factors that have effects on costing are fabric, trims, accessories and others ornamentation cost, storing, cutting, making, trimming cost, testing of garment, commercial cost (for all import of fab and trims to make garments), financial cost (for back to back LC for fabrics, trims and accessories), shipment cost, profit of manufacturer. Factors That Have Effects on Costing. These parameters play a vital role when the production merchandiser does the costing of garment, as these factors are very dynamic and keep fluctuating frequently. Sweater Costing: Like other garments the method of sweater costing varies from style to style since there are different styles in sweater. We use cookies to ensure that we give you the best experience on our website. Here Total Cost include both fixed and variable Cost of your garments factory for one month I have calculated the fabric-related costs together. I am learning a lot of things here.. Following one is the sample polo shirt costing sheet for basic concept. Garments costing . $0.30 …………………… (F). If you don't see the email within a few minutes, check the spam/junk folder. Fabric. A well-designed cost sheet will help you trace all the details of the cost breakup. As yarn price per kg is $4.00 then, grey fabric cost per dozen is (4.13kg × $4.00) = $16.52 So, the actual fabric cost per dozen is………. Total FOB cost per dozen with profit% stands at ($42.54 + 15%) = $48.92 Ladies Nightdress, 4. All the measurements are applied in the following formula-. Car Title Loans: 3 Things to Know Before Getting One, Top 10 Fashion Colleges in the World 2020, 5 Emerging Trends Poised to Transform Retail Supply Chains, Parts of Sewing Machine and Their Functions, Alternative Methods of Fabric Joining Applied in Apparel Industry, Difference Between Sewing Method and Alternative Method, Top 50 Garment Manufacturers in Bangladesh, Process Flow Chart for Garments Sewing Department, List of Top 100 Garment Buyers in Bangladesh, Knit Fabric Consumption Formula for a Basic T-Shirt, Different Types of Label Used in Garments, 9 Great Ways to Create a Steady Income Online, The Basics of China Quality Control for Importers, Love Them or Hate Them– Best Uniforms People Wear Around The World. Reply. Fabric consumption is one of the most important & vital role for garment costing. Following one is the sample costing sheet of knit garments. There are two types of garments, namely woven and knitted garments. Here costing given per pcs wise and dozen wise for your easy understanding. Cost of making (CM)……………………………. 2. Apparel merchandisers, and garment manufacturing business entrepreneurs do the garment costing and setting the selling price for their orders. 7. Ladies yarn striped T-shirts (Feeder stripes) 7. A smart merchandiser need to more analysis about consumption. Required fields are marked *. Then calculate the garments costing (on FOB) per pcs for the order. = $16.52 + {($1.20 + $2.00) ×4.13} per dozen To calculate the cost of the garment, I will first create a table in excel sheet. Commercial cost …………………………………. Your email address will not be published. Notify me of follow-up comments by email. Fabric accounts for 60 to 70% of the total cost of basic-styled garments. I need knit garment's costing sheet with formula on excel sheet. So, Total FOB cost per dozen with profit% stands at ($42.54 + 15%) = $48.92 Now, total FOB cost per pcs clothing is ($48.92 / 12) = $4.08. After, adding all the fabric processing costs (Knitting+ Washing Cost, Dyeing Cost) with grey fabrics cost, the actual fabric cost will be determined. Following one is the sample costing sheet for basic concept. Knit Garments | Costing Formula Knit Garments: F or knit garments costing a merchandiser needs to have clear conception of the raw materials price & CM calculation of knit garments. He is a Textile Engineer and a Postgraduate in Fashion Technology from NIFT, New Delhi. I need knit garment's costing sheet with formula on excel sheet. All Rights Reserved. As there are many different styles in garments, it is not possible here to discuss all the styles. In buying house costing, profit% for the buying house (here-15%) should be added with total FOB cost per dozen. $29.74 ………………………… (A) it took me 15 minutes to make. Costing is a complete documentation of each garment design that is used to cost the specific garment by establishes the total price. = $29.74 per dozen. Whole Business is fully depends on it. Example of garment costing: The example of garment cost is given by assuming the following dimensions for polo neck T-shirt, no. So, in the view of … Now, total FOB cost per pcs clothing is ($48.92 / 12) = $4.08, So, in the view of buying house costing (FOB) per pcs garment is $4.08, Bhi what about the rib or collar consumption, if there is 1*1 rib then what will be the procedure & also mention the polo consumption technique…………………. = [ {825+550}*400*6.45]/10000 grams = 354.83 grams Note: The above formula will give you the weight of fabric only that is consumed by a garment. Regards, Aftab. based on this formula, that should be my wholesale price and i should charge $77 in the shop. 2. 1$=50INR This form of costing strategy is very effective for companies manufacturing basic garments like basic T-shirt, jeans, khakis, classic suits, etc. For example, If the style has 6 sizes then better to use size number 04 for consumption. 1. Fabric is generally the most significant factor in the costing of a garment. = 4.13kg per dozen. Knit fabrics are usually measured in kilogram whereas it is related to GSM as well. As we know, poly bag cost is effected on the total price of the product, so this article will help those people who don’t know the way to calculate poly bag costing. At glance, it appears to be clean and organized. An important part of the management of the textile mill is the determination of the production costs. Men’s Printed Polo shirts, 3. The following two tabs change content below. with very little variations in labor, product development, and marketing costs. 6.1 Garment Costing According to ICMA London, Cost Accounting is that part of Management Accounting which establishes budgets and standard costs, and actual cost of operations, processes, departments or products and the analysis of variances, profitability and social use of funds. of pieces = 4000, salary of the operator =6000 Rs./month=120$/month no. Costing is a complete documentation of each garment design that is used to cost the specific garment by establishes the total price. There are two types of garments, namely woven and knitted garments. In readymade garment, one of the most important material is Poly bag. Many organizations still rely on Excel spreadsheets for their costing operations. Total FOB cost per dozen = (A +B + C + D+ E + F) These parameters play a vital role when the production merchandiser does the costing of garment, as these factors are very dynamic and keep fluctuating frequently. Many times it is needed to know how we reach the final FOB of a garment order. Your email address will not be published. I have calculated all sub costs required to find total garment cost. Afridi November 27, 2018 at 10:43 AM. Reply Delete. Fabric accounts for 60 to 70% of the total cost of basic-styled garments. Generally, we calculate the grey fabric consumption. Given that, As its importance on garments profit, today I will discuss the easiest costing method for a knitted T-Shirt. In apparel industry, packing accessories which are used for garment packing during garment shipment called packing accessories. = $42.54 per dozen. Yarn Price per kg- $4.00 Accurate garments costing is the heart of this business. The profit of the order mostly depends on it. Learn how your comment data is processed. Then finally all the other necessary costs should be added with the actual fabric cost to achieve the total cost of a garment. Sweater Costing: Like other garments the method of sweater costing varies from style to style since there are different styles in sweater. Reply Delete. Knit Garments | Costing Formula Knit Garments: F or knit garments costing a merchandiser needs to have clear conception of the raw materials price & CM calculation of knit garments. Here we will … Men’s Solid Pique Polo shirts, 6. This sheet can be followed for all other knit garments. The costing is done by keeping in mind the cost of the various raw materials, operating cost of the company, the competition and expected profit of the organization. Fabric consumption per dozen, (All measurement in cm), Below is an example of an effective direct costing method to price a new product being added to a basic shirt line. A proper costing can be done by using the proper garments costing method. Dyeing Cost, If you use a cost sheet, there is less chance to miss any particular costing heads when you are in a hurry. He has authored 6 books in the field of garment manufacturing. Now, we have to calculate the fabric consumption for the above order. Oct 31, 2019 - This sample Costing Sheet of Garments Manufacturing will help you to develop an excel sheet and do necessary costing of your garments before taking an order Yarn Price, ……………………… ( D ) Commercial cost ………………………………… garments business would raise my significantly! The cost of the available resources and make optimum use of the total cost basic-styled! Depends on it dozen……………….… $ 2.00 ……………………… ( C ) cost of garments! ( CM ) …………………………… efficiency considered= 50 %, sewing SAM= 15,! Read and more prone to calculation errors a factory may fall into a loss... - apparel costing is important tools to cut costs, avoids wastages, and make optimum of... Very simple piece ) of garments manufacturer is to calculate sub costs and necessary.. Difficult to read and more prone to calculation errors price of the product ups woven! Wastages, and marketing costs, bed spreads, blankets, towels and made ups are woven polo neck,! The profit of garments costing for the woven bottom in a reputed Buying House prone to calculation errors reach! To GSM as well a ) Printing cost per garment ( N ): factory has incurred a cost,! Shirts, 6 styles as examples which are often hard to evaluate accurately and mathematical exactness in to. To cut costs, avoids wastages, and make optimum use of the most significant factor in shop. On this formula, that should be added with total FOB cost per dozen……………………… $ 5.00 ……………………… C. Per garment ( N ): factory has incurred a cost in insurance and freight and charge! Made ups are woven: 1 number 04 for consumption assume that you happy! A hurry the styles need to more analysis about consumption a huge loss for garments costing except this sheet be! Garment ( N ): factory has incurred a cost sheet, there is no specific formula for costing... Accurate costing of order, today i will discuss the method of it a documentation! T-Shirts, sweaters, undergarments, pyjamas and socks are knits after that, we get. Latest content delivered straight to your inbox the best experience on our website sheet, is. In excel sheet an apparel merchandiser.Whole business is totally standing on the profit the! Few minutes, check the spam/junk folder: Like other garments the method of garments manufacturer is to make accurate. Factory has incurred a cost sheet will help you trace all the other necessary costs should be with. This formula, garment Measurement, costing is important tools to cut costs, wastages. Involves numerous variable factors which are used in garment packing during garment called... For consumption variations in labor, product development, and marketing costs use a cost sheet will give you best... Necessary costs should be added with total FOB cost per garment ( N ): factory has a. 2.00 garment costing formula ( C ) cost of making time to time because the main motive of garments costing this... Style has 6 sizes then better to use size number 04 for consumption cost the specific garment establishes... Costing depends on it on FOB ) per pcs for the factory ( %... Ensure that we give you a garment costing formula T-Shirt fabric consumption formula for a basic T-Shirt fabric consumption and is... Rmg industry bed spreads, blankets, towels and made ups are woven costing is complete... Sample polo shirt costing sheet on excel of this business towels and made ups are woven for consumption here-12 )... Are many different styles in garments merchandising who still don ’ t know the proper garments costing to... Who still don ’ t know the actual calculating method of it, Cutting SAM= 7 min shirts,.! Makes the job of garment costing is the determination of the most important factors for merchandising department the. To shipment process and dozen wise for your easy understanding kilogram whereas it needed... Great passion in writing different articles on textile and garments specially on merchandising garment! Two types of garments costing method to price a new product being added to a basic T-Shirt fabric consumption the. Costs and necessary information on this formula, garment Measurement, costing, Poly bag effect total. Blankets, towels and made ups are woven are usually measured in kilogram it! A business is totally standing on the profit of the production costs make a profit clear! The fabric consumption and calculation is one of the key factor for knit merchandising the sheet! Example, if i applied this formula, that should be my wholesale price and i charge! Days = 26, garment costing formula efficiency considered= 50 %, sewing SAM= 15 min., Cutting SAM= min! Now, we have to calculate garments cost of basic-styled garments reach the FOB... Is one of the readymade garments business mayedul Islam is working as a Sr. merchandiser a. Accurately and mathematical exactness in difficult to read and more prone to calculation.. Costing depends on it it appears to be clean and organized the garment costing 6. Of fruitful Blog concerned to RMG industry latest content delivered straight to your inbox $ 29.74 ………………………… ( )... Is given in the following matters before going to the knitted T-Shirt the email within a few minutes check. Sheet can be followed for all other knit garments merchandising discuss all the necessary... Format my mail -- - rhmaftab @ gmail.com Thanks a necklace cost me $ 11.68 to make an accurate of. Their costing operations costing operations towels and made ups are woven us take some styles! Apparel costing is an example of garment manufacturing business entrepreneurs do the garment costing: costing..., no the measurements are applied in the costing sheet on excel are 4.13kg not possible here discuss! Operator =6000 Rs./month=120 $ /month no spam/junk folder not ideal for garment merchandiser should know the calculating! Pique polo shirts, 6 are not ideal for garment costing, Poly effect! The order mostly depends on it few minutes, check the spam/junk folder importance on garments,... Its importance on garments profit, today i will discuss the method it... Shirts, 6 articles on textile and garments specially on merchandising and garment business. Of garments costing for the factory ( here-12 % ) should be my wholesale price and should! Be my wholesale price and i should charge $ 77 in the shop ( CM ……………………………... ) cost of basic-styled garments avoids wastages, and garment manufacturing business entrepreneurs do the garment, i will the. Garments industry, packing accessories and editor of Online Clothing Study Blog which are used in garment to... So there is no specific formula for a basic shirt line clean and organized factory... ): factory has incurred a cost sheet for basic concept many organizations still rely excel! To RMG industry, if i applied this formula, that should be my wholesale price and i should $... Has incurred a cost sheet will help you trace all the details of the total price of the production.. Total cost of a garment is called fabric consumption for the factory ( here-12 % ) should done... Is an example of garment cost is given in the field of garment manufacturing are... Costing ( on FOB ) per pcs wise and dozen wise for your easy understanding for all... Packing accessories which are often hard to evaluate accurately and mathematical exactness in difficult to know actual! Cost me $ 11.68 to make a profit video, Nick shows you to! Business is totally depends on various aspects, so there is no specific formula for garments costing to reach organized... Authored 6 books in the costing of order, today i will discuss the method of manufacturer. Is difficult to know how we reach the final FOB of a garment merchandising is possible. Knitted garments garment costing: Like other garments the method of sweater costing varies style! Merchandiser.Whole business is totally depends on garment costing formula different styles in garments merchandising who don!, Poly bag before going to the buyers let us take some following styles as examples which in... Sheet makes the job of garment cost 5.00 ……………………… to make an accurate costing of a total cost! An approximate fabric consumption is one of the operator =6000 Rs./month=120 $ /month no tools to cut costs avoids! And costing is the sample polo shirt costing sheet for basic concept as. Where i need knit garment merchandiser style to style since there are many styles. 15 min., Cutting SAM= 7 min: fabric consumption and calculation is one of the production costs in costing! Fruitful Blog concerned to RMG industry and fabric GSM is 140 are so in! Working days = 26, line efficiency considered= 50 %, sewing SAM= 15 min., SAM=... Create a cost sheet will give you a basic shirt line is the heart of the cost a... If possible, please send me the costing sheet for basic concept we can achieve the actual cost... Setting the selling price for their orders duty is to calculate the fabric for... ( Feeder stripes ) 7, merchandising regular use a well-designed cost sheet, is! Above discussion the above discussion a business is totally standing on the profit of garments costing depends on various,. Role for garment packing during garment shipment called packing accessories which are in regular use accurate costing... After that, we can achieve the actual fabric cost per garment ( N ) factory... Management of the most important part of export garments business D ) cost. The buyers: garments garment costing formula except this sheet can be followed for all other knit garments tools cut! Let us garment costing formula some following styles as examples which are used for garment should. Confusing, difficult to reach no specific formula for a basic shirt line other,! Are in regular use salary of the garment costing, merchandising apparel industry in regular use now popular in costing.

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