Costing calculator
Build a garment FOB price from fabric consumption and price, trims, CM per dozen and other processes, then add commercial cost and profit, with the share of each cost element.
Method note: Cost sheet structures vary by company and buyer. Adapt the lines to your own costing format.
FOB per piece
2.414USD
| Cost element | Amount (USD) | Share of FOB |
|---|---|---|
| Fabric | 1 | 41.4% |
| Trims | 0.15 | 6.2% |
| CM | 0.8 | 33.1% |
| Other processes | 0.14 | 5.8% |
| Commercial | 0.105 | 4.3% |
| Profit | 0.219 | 9.1% |
FOB = (fabric + trims + CM + other) × (1 + commercial %) × (1 + profit %)
| Symbol | Meaning | Unit |
|---|---|---|
| F | Fabric cost per piece = consumption per dozen × price / 12 | currency |
| T, O | Trims and other process costs per piece | currency |
| CM | Cost of making per piece | currency |
| c, p | Commercial and profit percentages | % |
A table shows each element's share of the FOB, so you can see what drives the price.
Defaults: 2.4 kg/dz fabric at 5.00 per kg, trims 0.15 per piece, CM 9.60 per dozen, print and testing 0.14 per piece, commercial 5%, profit 10%.
Fabric is 41.4% of the FOB and CM 33.1%.
Check the fabric share against similar styles; a large difference often means a consumption or price error. For quotation files, use the garment costing sheet, and see FOB cost for what the price should include.
Yes. Commercial cost is added to manufacturing cost, and profit is applied to manufacturing plus commercial cost. Some companies apply them separately; state the method you use on your cost sheet.
The same unit the fabric price uses: kg per dozen for knits, meters or yards per dozen for wovens.
A garment cost sheet adds fabric, trims, cost of making, processes, testing, commercial costs and profit to reach a price. This guide walks through each element with a worked T-shirt example and the checks that stop losses.
FOB price is what the buyer pays for goods delivered on board at the port of shipment. What FOB includes and excludes, how to build an FOB price from fabric, trims, CM and overheads, a worked example, and how FOB compares with other shipping terms.
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How to calculate fabric consumption for knit garments (by weight, from panel areas and GSM) and woven garments (by length, from the marker), with worked examples, wastage allowances and the mistakes that cause fabric shortages.
A garment bill of materials lists every material needed to make a style, with specification, placement, consumption and supplier. How to structure a BOM, calculate quantities by color and size, and avoid the errors that cause shortages.