Math
Practicum in Fashion Design
Lesson Plan
Performance Objective
Upon completion of this lesson, each student will be able to perform the mathematical
formulas to correctly compute fashion garment production costs and sell prices.
Specific Objectives
 Students will analyze single garment costs.
 Students will calculate single garment profit costs.
 Students will differentiate overhead and marginal costs.
 Students will calculate costs using an apparel production sample cost sheet.
 Students will differentiate wholesale and retail mark ups.
This lesson should take 10-12 class days to complete.
Preparation
TEKS Correlations
This lesson, as published, correlates to the following TEKS. Any changes/alterations to the
activities may result in the elimination of any or all of the TEKS listed.
130.95. Practicum in Fashion Design
(c) Knowledge and skills
(2) The student applies academic knowledge and skills in fashion, textile, and apparel
projects. The student is expected to:
(B) apply mathematics by demonstrating skills, such as the use of whole
numbers, decimals, fractions; and knowledge of arithmetic operations;
(11) The student implements an increasing understanding of the business aspects of
fashion with emphasis on promotion and retailing. The student is expected to:
(A) describe fundamentals of fashion buying by:
(v) analyzing the price of a fashion product;
(viii) composing a scenario plan for retail pricing, sales, inventory,
and purchasing;
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Interdisciplinary Correlations
English
110.42(b) Knowledge and skills
(6) Reading/word identification/vocabulary development. The student uses a variety of
strategies to read unfamiliar words and to build vocabulary. The student is expected to:
(A) expand vocabulary through wide reading, listening, and discussing; and
(B) rely on context to determine meanings of words and phrases, such as
figurative language, idioms, multiple meaning words, and technical vocabulary.
(7) Reading/comprehension. The student comprehends selections using a variety of
strategies. The student is expected to:
(F) identify main ideas and their supporting details;
(G) summarize texts; and
(J) read silently with comprehension for a sustained period of time.
Speech
110.56 (b) Knowledge and skills
(1)(A) Explain the importance of communication in daily interaction.
(2)(E) Participate appropriately in conversations for a variety of purposes.
(3)(A) Use appropriate communication in group settings.
(E) Use appropriate verbal, non-verbal, and listening strategies to communicate
effectively in groups.
(5)(B) Use language clearly and appropriately.
Tasks
 Students will utilize provided notes and slide presentation to complete notes pages.
 Students will complete worksheets.
Accommodations for Learning Differences
It is important that lessons accommodate the needs of every learner. These lessons may be
modified to accommodate your students with learning differences by referring to the files
found on the Special Populations page of this website (cte.unt.edu).
Preparation
 Copy the handouts.
 Have multimedia presentations ready to show the class.
Instructional Aids
 Student Notes sheet
 Student worksheets
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Materials Needed
 Copies
 Pencils
Equipment Needed
 Teacher computer
 Projector (for slide presentation)
Introduction
Learner Preparation
 No special preparation is needed for this lesson.
Lesson Introduction
 Ask students to recall a recently purchased fashion garment. Encourage students to
discuss what the garment was, the cost and if the item was on sale.
 Ask students to hypothesize how much it would cost to make their item.
 Have students brainstorm a list of why designers mark up the price of their
merchandise.
3
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Outline
NOTES TO TEACHER
OUTLINE
MI
Slides 1-2 Introduction
a. Title slide
b. Objectives
Each student should have a student
notes sheet to complete during the
multimedia presentation. Timeline of
delivery is at discretion of instructor.
Slides 3-11
a. Calculating single garment
costing
Slides 12-24
a. Calculating costing garments in
bulk
I.
Have students take notes to keep in
notebook.
Upon completion of slide 11, give
students the single garment cost
worksheet.
Upon completion of slide 24, give
students the apparel production cost
worksheet.
Upon completion of both worksheets,
students will assess knowledge by
taking the Costing Garments Test. A
test key is provided in this lesson.
Multiple Intelligences Guide
Existentialist
Interpersonal
Intrapersonal
Kinesthetic/
Bodily
Logical/
Mathematical
Musical/Rhythmic
Naturalist
Verbal/Linguistic
Visual/Spatial
4
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Application
Guided Practice
Students will use the provided slide presentation to complete the notes handouts pages.
Independent Practice
 Students will complete single garment cost worksheet.
 Students will complete apparel production in bulk cost worksheet.
 Students will complete costing garments test.
Summary
Review
 What are the purposes of adding overhead and marginal costs to the price of
production?
 Why is there a standardized markup added to all apparel production costs?
 What is the difference between wholesale and retail?
Evaluation
Informal Evaluation:
 The teacher will check frequently for understanding.
 Very small work group option (peer tutoring).
Formal Evaluation:
 Worksheets and test over the material.
5
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Costing Garments Student Notes
Single Garment Costing
1. ________________ is the economic value placed on ________________ to make a fashion
________________.
2. Fashion ________________ must know how to accurately cost an item. Accurate costing will
ensure the designer is ________________ for all materials used to make the garment,
________________, and a ________________ percentage.
3. First: Calculate ________________: Multiplying the cost of fabric per ________________ by
the number of yards ________________ to make the garment.
Example: $7.99 per yard x 3 yards used = 23.97
4. Second: Calculate ________________ and ________________ (only if needed): Multiply the
cost of lining/interfacing per ________________ by the number of yards ________________
to make the garment
Example: $2.99/yard x 3 yards used = $8.97
5. Third: Calculate ________________: Add cost of notions to previous ________________
Example: 32.94 (fabric and lining) + .75 (1 zipper) + .15 (1 button) = $33.84
6. Fourth: Calculate the ________________ ________________ for ________________:
Multiply the ________________ it took to cut the fabric (and possibly lining) by the amount
you are willing to pay someone to cut
Example: 1 hour to cut x $8.00 an hour wage = $8.00 $33.84 + 8.00 = $41.84
7. Fifth: Calculate ________________ ________________ for ________________: Multiply the
________________ it took to sew the fabric (and possibly lining) by the amount you are
willing to pay someone to sew
Example: 4 hours to sew x $12.00 an hour wage = $48.00 41.84 (cutting labor) + 48.00
(sewing labor) = $89.84
8. Sixth: Calculate ________________ costs: Add ______ of the subtotal to your cost.
Overhead covers resources needed to _______________, such as facility rent or utility costs.
Example: 89.84 x .12 = $10.78 (overhead) Add 10.78 to 89.84 = $100.62 new subtotal
9. Seventh: Calculate your ________________ cost of ________________: Add ______ of the
subtotal to your cost. This cost is added for the extra ______________ it takes to make just
one piece instead of multiples at once.
Example: 100.62 x .20 = $20.12 (margin) Add 20.12 to 100.62 = $120.74 This is the total
cost to make your single garment
10. Eighth: Calculate your ________________: Now you get to get paid! Multiply total cost by
_______ This is the industry-________________ calculation to determine how much the
designer should be paid.
Example: 120.74 x 2.2 = $265.63 Final sells price of garment
The garment cost $120.74, you make $144.89 on your garment
6
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Apparel Production in Bulk Costing
11. Designers use apparel production cost sheets to analyze their expenses in making garments
and to analyze profit margins. In a professional cost sheet you will need to know how many
________________ you will order, the ________________ they are to be sold in retail, seam
________________ to be used in construction, a ________________ of the garment, sizes
and colors you would like it made in, ________________ and price of fabrics and trimmings
needed.
12.
A. Date field: Enter the __________ you plan to ______________ your order
B. Style #: Enter a style number that you ____________ to your garment.
This will help keep your orders ____________ when ordering more than
one garment
C. Allowance: Enter the ____________ allowance you want used when your
garment is being constructed
D. Description: Enter a short description of your garment for the
manufacturer’s ____________
E. Season: Enter what season this garment will be ____________ and sold to
F. Colors: Enter what colors you want the ____________ to be made in
G. Size ranges: Enter what __________ you want the garment to be made in
H. Wholesale price: Enter what the garment will be _______ for at wholesale
I.
Retail price: Enter what the garment will be sold for at ___________
13.
A. ____________ is the outside ____________ of the garment.
B. Yards, price, and amount fields for self: Multiply yards needed to make all
shorts by ____________ per ____________. This will give you the total
cost of your self fabric needed. Example: 150 x 2.5 = 375.00
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C. Yards, price, amount fields for lining and interfacing: You would need to
do the same calculation for the lining and interfacing needed. In this
example, our shorts do not need interfacing or lining.
14.
A. For each trimming item, multiply it’s ____________ amount by its
__________ amount for its cost.
B. Before you order from the manufacturer, you will need to confirm the
amounts of each ____________ they need to make your full
____________ of garments.
15.
A. For each labor cost, multiply the __________ it took to perform the
__________ by the __________ amount paid to that worker to get the
total amount that employee was paid for his or her labor.
B. Before you order your garment, you can get an ____________ cost for
each labor item. Know that it is possible for the ____________ amount to
change ____________.
8
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16. For each garment you are seeking to get manufactured, include a garment
____________ of what you are wanting it to look like. Include the
garments ____________ and ____________ in your sketch. In an actual
cost sheet, you will use graphic design software. This example has a mock
sketch using clip art.
17. Calculating total cost: After you have filled out all portions of your cost sheet, you are ready
to get your ____________ ___________. For our example, you would add:
375 + 6.75 + 22.50 + 52.50 + 18.75 + 11.25 + 11.25 + 7.50 + 90 + 300 + 20 + 10 = $925.50
total cost
18. Add overhead cost: Overhead cost is typically __________. Calculate what _________ of
your total cost is and add it to your total cost.
Example: 925.50 * .12 = $111.06 overhead cost
925.50 + 111.06 = $1036.56 total with overhead
19. Add FOB cost: FOB cost is the amount you would have to pay to get the garments
____________ to you, either by ____________ or _______. Sea freight is calculated based
on your garments’ ____________. Airfreight is based on your garments’ ____________. You
should ____________ to decide what freight works best for your garments based on your
timeline and price before you start ____________ of garments. Ask your manufacturer for
an approximation of volume and weight to get an estimate for your ______ cost.
20. Calculating mark-up: Once you have your total cost, overhead and FOB, you will need to
determine your ____________. Mark-up is the ____________ you add after all the expenses
to ____________ from your garments. Add your total cost, overhead and FOB
925.50 + 111.06 + 32 = 1068.56
Multiply this total by 2.2 to get your mark-up
1068.56 x 2.2 = $2350.83
Your cost with mark-up is what you would _________ your garments for at ____________.
21. Calculating wholesale cost: Wholesale is what you, the designer, would ________ your
shorts for to the ____________ that will then _________ them to the ____________.
Example: $2350.83 / 75 (number of shorts made) = $31.34 price per unit (shorts)
22. The ____________ will then ____________ the cost of the shorts so that the ____________
can also ____________ from each sale.
For example, if the store paid $31.34 per shorts, they may mark up the price 50%. This
would make the shorts $47.01 to the customer.
31.34 x .5 = 15.67
15.67 + 31.34 = $47.01
9
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Costing Garments Student Notes Key
Single Garment Costing
1. Costing is the economic value placed on resources to make a fashion product.
2. Fashion designers must know how to accurately cost an item. Accurate costing will ensure
the designer is paid for all materials used to make the garment, shipping, and a profit
percentage.
3. First: Calculate fabric: Multiply the cost of fabric per yard by the number of yards used to
make the garment. Example: $7.99 per yard x 3 yards used = 23.97
4. Second: Calculate lining and interfacing (only if needed): Multiply the cost of
lining/interfacing per yard by the number of yards used to make the garment
Example: $2.99/yard x 3 yards used = $8.97
5. Third: Calculate notions: Add cost of notions to previous total.
Example: 32.94 (fabric and lining) + .75 (1 zipper) + .15 (1 button) = $33.84
6. Fourth: Calculate the labor cost for cutting: Multiply the hours it took to cut the fabric (and
possibly lining) by the amount you are willing to pay someone to cut.
Example: 1 hour to cut x $8.00 an hour wage = $8.00 $33.84 + 8.00 = $41.84
7. Fifth: Calculate labor cost for sewing: Multiply the hours it took to sew the fabric (and
possibly lining) by the amount you are willing to pay someone to sew.
Example: 4 hours to sew x $12.00 an hour wage = $48.00 41.84 (cutting labor) + 48.00
(sewing labor) = $89.84
8. Sixth: Calculate overhead costs: Add 12% of the subtotal to your cost. Overhead covers
resources needed to operate, such as facility rent or utility costs.
Example: 89.84 x .12 = $10.78 (overhead) Add 10.78 to 89.84 = $100.62 new subtotal
9. Seventh: Calculate your marginal cost of production: Add 20% of the subtotal to your cost.
This cost is added for the extra time it takes to make just one piece instead of multiples at
once. Example: 100.62 x .20 = $20.12 (margin) Add 20.12 to 100.62 = $120.74 This is the
total cost to make your single garment
10. Eighth: Calculate your profit: Now you get to get paid! Multiply total cost by 2.2. This is the
industry standard calculation to determine how much the designer should be paid.
Example: 120.74 x 2.2 = $265.63 Final sells price of garment
The garment cost $120.74; you make $144.89 on your garment
10
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Apparel Production in Bulk Costing
11. Designers use apparel production cost sheets to analyze their expenses in making garments
and to analyze profit margins. In a professional cost sheet you will need to know how many
garments you will order, the season they are to be sold in retail, seam allowance to be used
in construction, a diagram of the garment, sizes and colors you would like it made in,
quantity and price of fabrics and trimmings needed.
12.
A. Date field: Enter the date you plan to place your order
B. Style #: Enter a style number that you assign to your garment. This will
help keep your orders organized when ordering more than one garment
C. Allowance: Enter the seam allowance you want used when your garment
is being constructed
D. Description: Enter a short description of your garment for the
manufacturer’s reference
E. Season: Enter what season this garment will be marketed and sold to
F. Colors: Enter what colors you want the garment to be made in
G. Size ranges: Enter what sizes you want the garment to be made in
H. Wholesale price: Enter what the garment will be sold for at wholesale
I.
Retail price: Enter what the garment will be sold for at retail
13.
A. Self is the outside shell of the garment
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B. Yards, price, and amount fields for self: Multiply yards needed to make all
shorts by price per yard. This will give you the total cost of yourself fabric
needed. Example: 150 x 2.5 = 375.00
C. Yards, price, amount fields for lining and interfacing: You would need to
do the same calculation for the lining and interfacing needed. In this
example our shorts do not need interfacing or lining.
14.
A. For each trimming item, multiply its quantity amount by its price amount
for its cost
B. Before you order from the manufacturer, you will need to confirm the
amounts of each trimming they need to make your full order of garments.
15.
A. For each labor cost, multiply the hours it took to perform the labor by the
wage amount paid to that worker to get the total amount that employee
was paid for his or her labor.
B. Before you order your garment, you can get an approximate cost for each
labor item. Know that it is possible for the pre-order amount to change
post-production.
12
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16. For each garment you are seeking to get manufactured, include a garment
sketch of what you are wanting it to look like. Include the garments
front and back in your sketch. In an actual cost sheet, you will use graphic
design software. This example has a mock sketch using clip art.
17. Calculating total cost: After you have filled out all portions of your cost sheet, you are ready
to get your total cost. For our example, you would add:
375 + 6.75 + 22.50 + 52.50 + 18.75 + 11.25 + 11.25 + 7.50 + 90 + 300 + 20 + 10 = $925.50
total cost
18. Add overhead cost: Overhead cost is typically 12%. Calculate what 12% of your total cost is
and add it to your total cost.
Example: 925.50 * .12 = $111.06 overhead cost
925.50 + 111.06 = $1036.56 total with overhead
19. Add FOB cost: FOB cost is the amount you would have to pay to get the garments shipped to
you, either by flight or sea. Sea freight is calculated based on your garments’ volume.
Airfreight is based on your garments’ weight. You should research to decide what freight
works best for your garments based on your timeline and price before you start production
of garments. Ask your manufacturer for an approximation of volume and weight to get an
estimate for your FOB cost.
20. Calculating mark-up: Once you have your total cost, overhead and FOB, you will need to
determine your mark-up. Mark-up is the increase you add after all the expenses to profit
from your garments. Add your total cost, overhead and FOB.
925.50 + 111.06 + 32 = 1068.56
Multiply this total by 2.2 to get your mark-up
1068.56 x 2.2 = $2350.83
Your cost with mark-up is what you would sell your garments for at wholesale.
21. Calculating wholesale cost: Wholesale is what you, the designer, would sell your shorts for
to the retailer that will then sell them to the customer. Example: $2350.83 / 75 (number of
shorts made) = $31.34 price per unit (shorts)
22. The retailer will then mark up the cost of the shorts so that the store can also profit from
each sale.
For example, if the store paid $31.34 per shorts, they may mark up the price 50%. This would
make the shorts $47.01 to the customer.
31.34 x .5 = 15.67
15.67 + 31.34 = $47.01
13
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Single Garment Costing Worksheet
Complete this worksheet with the following information:
You, the designer, are asked to make one formal gown. After taking measurements, you
calculate you will need five yards of fabric at $11.00/yard and five yards of interfacing at
$6.00/yard. You will need one 14-inch invisible zipper at $3.15 and a spool of thread for $2.19.
You will pay yourself $7.00/hour for the labor. It will take you two hours to cut and eight hours
to sew the gown.
1. Fabric
______________ yards needed
x
$_____________ cost per yard = $___________
2. Lining/interfacing
___________ yards (lining)
x $______________ cost per yard = $______________
_________ yards (interfacing) x $_____________ cost per yard = $______________
3. Notions
____________ quantity
x
____________ quantity
x
____________ quantity
x
$_____________ price per unit = $______________
$_____________ price per unit = $______________
$_______________ price per unit = $______________
4. Cutting Labor
____________ hours to cut
x
$___________ an hour wage = $____________
____________ hours to sew
x
$____________ an hour wage = $____________
5. Sewing Labor
6. Overhead
Calculate subtotal = $______________
$____________ subtotal x
$____________ overhead +
7. Marginal cost
12% = $____________ overhead
$____________ subtotal = $____________ new subtotal
$____________ new subtotal x
20% = $____________ margin
$____________ margin + $____________ new subtotal = $____________ This is
the total cost to make your single garment
14
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8. Profit
$____________ total cost
x
2.2 = $____________ final sells price of garment
$____________ final sells price - $____________ total cost to make garment =
$____________ your profit on garment
15
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Single Garment Costing Worksheet Key
Complete this worksheet with the following information:
You, the designer, are asked to make one formal gown. After taking measurements, you
calculate you will need five yards of fabric at $11.00/yard and five yards of interfacing at
$6.00/yard. You will need one 14-inch invisible zipper at $3.15 and a spool of thread for $2.19.
You will pay yourself $7.00/hour for the labor. It will take you two hours to cut and eight hours
to sew the gown.
1. Fabric
5 yards needed
x
$11.00 cost per yard = $55.00
2. Lining/interfacing
5 yards (lining)
x
$6.00 cost per yard = $30.00
0 yards (interfacing) x $0 cost per yard = $0
3. Notions
1 quantity
x
$3.15 price per unit = $3.15
1 quantity
x
$2.19 price per unit = $2.19
0 quantity
x
$0 price per unit = $0
4. Cutting Labor
2 hours to cut
x
$7.00 an hour wage = $14.00
5. Sewing Labor
8 hours to sew
x
$7.00 an hour wage = $56.00
6. Overhead
Calculate subtotal = $160.34
$160.34 subtotal x
$19.24 overhead +
7. Marginal cost
12% = $19.24 overhead
$160.34 subtotal = $179.58 new subtotal
$179.58 new subtotal x
$35.92 margin +
single garment
20% = $35.92 margin
$179.58 new subtotal = $215.50 This is the total cost to make your
8. Profit
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$215.50 total cost
x
2.2 = $474.10 final sells price of garment
$474.10 final sells price - $215.50 total cost to make garment = $258.60 your profit
on garment
17
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Apparel Production in Bulk Costing Worksheet
Complete this worksheet with the following information. In one week, you are going to order
150 juniors pants for fall, style #8510 in black and navy, sizes extra small through extra large.
For construction, you will need 225 yards of fabric ($5.50/yard) and lining ($2.75/yard), 50
spools of thread (.45 each) and have it sewn on a ¼ inch seam allowance. Each pant will need a
7-inch zipper ($45 for 150), one button ($15 for 150), a label and a care label (each is $24 for
150) and a hangtag ($15 for 150). It will take a total of 81 hours to equally grade, mark and cut.
Employees will be paid $2.50/hour. It will take a total of 120 hours to sew the pants. Employees
that sew will be paid $4.00/hour. Total weight of the pants will be 25 pounds; airfreight will
cost $1.75 per pound. Retail mark-up is 50%.
Date:
Description:
Size Range:
Materials
Self
Style #:
Season:
Wholesale price:
Allowance:
Colors:
Retail price:
Yards
Price
Amount
Trimmings
Quantity
Price
Amount
Labor
Cutting
Sewing
Grading
Marking
Hours
Wage
Amount
Garment front and back
Lining
Interfacing
Total cost:
Overhead cost:
FOB cost:
Mark up:
Wholesale cost per garment:
18
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Apparel Production in Bulk Costing Worksheet Key
Complete this worksheet with the following information: In one week, you are going to order
150 juniors pants for fall, style #8510 in black and navy, sizes extra small through extra large.
For construction, you will need 225 yards of fabric ($5.50/yard) and lining ($2.75/yard), 50
spools of thread (.45 each) and have it sewn on a ¼ inch seam allowance. Each pant will need a
7-inch zipper ($45 for 150), one button ($15 for 150), a label and a care label (each is $24 for
150) and a hangtag ($15 for 150). It will take a total of 81 hours to equally grade, mark and cut.
Employees will be paid $2.50/hour. It will take a total of 120 hours to sew the pants. Employees
that sew will be paid $4.00/hour. Total weight of the pants will be 25 pounds. Airfreight will
cost $1.75 per pound. Retail mark-up is 50%.
Date: 1 week from today
Description: juniors pants
Size Range: XS-XL
Style #: 8510
Season: Fall
Wholesale price: $44.73
Allowance: ¼ inch
Colors: black and navy
Retail price: $67.10
Materials
Self
Yards
225
Price
5.50
Amount
1237.50
Garment front and back
Lining
Interfacing
225
0
2.75
0
618.75
0
Trimmings
Thread
7” zippers
Buttons
Label
Care label
Hangtag
Quantity
50
150
150
150
150
150
Price
.45
.30
.10
.16
.16
.10
Amount
22.50
45.00
15.00
24.00
24.00
15.00
Labor
Cutting
Sewing
Grading
Marking
Hours
27
120
27
27
Wage
2.50
4.00
2.50
2.50
Amount
67.50
480.00
67.50
67.50
Total cost: $2684.25
Overhead cost: $322.11
FOB cost: $43.75
Mark up: $6710.24
Wholesale cost per garment: $44.73
19
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Costing Garments Test
Part I: Single garment costing.
1.
Why is costing important to a designer?
2.
What are overhead costs?
3.
What is the formula to calculate overhead?
4.
What are marginal costs?
5.
What is the formula to calculate margin?
6.
What is the formula to calculate the garment cost with profit?
Complete the single garment fields with the information provided:
Your Subtotal is $823.00:
7.
Calculate your overhead: $ ________________
8.
Calculate your new subtotal (with overhead added): $_____________________
9.
Calculate margin: $ ________________
10.
Calculate your new subtotal (with margin added) : $ ________________
11.
Calculate cost with profit: $ ________________ final sells price of garment
12.
Calculate your profit from garment: $ ________________
Part II: Apparel production in bulk costing.
13.
What is self-material?
14.
What are trimmings?
15.
Why is having a garment sketch useful in an apparel production cost worksheet?
16.
What is FOB? Why is the calculation different if it is by air or sea?
20
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Complete the single garment fields with the information provided:
Your Subtotal is $1435.00:
17.
Calculate overhead: $ ________________
18.
Calculate your new subtotal (with overhead) and add $47 FOB: $ ________________
19.
Calculate mark up: $ ________________
20.
Calculate your wholesale cost per garment (with 500 units): $ ________________
21
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Costing Garments Test Key
Part I: Single garment costing.
1.
Why is costing important to a designer? Designers must ensure they know what to pay
for all their materials, labor and other expenses. Designers must also know how to
calculate their profit margins.
2.
What are overhead costs? Costs needed to operate, such as facility rent or utilities.
3.
What is the formula to calculate overhead? Add 12% to your subtotal
4.
What are marginal costs? Costs added to make a single garment item
5.
What is the formula to calculate margin? Add 20% of your subtotal to your cost
6.
What is the formula to calculate the garment cost with profit? Multiply subtotal by 2.2
Complete the single garment fields with the information provided:
Your Subtotal is $823.00:
7.
Calculate your overhead: $ 98.76
8.
Calculate your new subtotal (with overhead added): $921.76
9.
Calculate margin: $ 184.35
10.
Calculate your new subtotal (with margin added) : $ 1106.11
11.
Calculate cost with profit: $ 2433.44 final sells price of garment
12.
Calculate your profit from garment: $ 1327.33
Part II: Apparel production in bulk costing.
13.
What is self-material? The outside shell of the garment
14.
What are trimmings? Notions, labels, care labels, poly bags, hangers, size tickets
15.
Why is having a garment sketch useful in an apparel production cost worksheet? It helps
the manufacturer understand what you are looking for in the garment
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16.
What is FOB? Why is the calculation different if it is by air or sea? FOB is the cost you
need to pay to get the garments shipped. It is calculated by volume for sea freight;
calculated by weight for airfreight
Complete the single garment fields with the information provided:
Your Subtotal is $1435.00:
17.
Calculate overhead: $ 172.20
18.
Calculate your new subtotal (with overhead) and add $47 FOB: $ 1654.20
19.
Calculate mark up: $ 3639.24
20.
Calculate your wholesale cost per garment (with 500 units): $ 7.28
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