Final Quoted costing of T- Shirt

1.     Body fabric consumption                 =4.05Kg/doz
     Total yarn consumption                    =4.05 +9% OWF
                                                                 =4.41Kg/ dz
2.     The current yarn price                       = $ 4.1 /kg
3.     PK knitting cost                                = $ 0.20/kg
4.     Average color dying only cost           =$1.21/Kg
5.     Flat knitting cost                               = $0.05/body
6.     Color & cuff consumption                =60g/body
     Color & cuff yarn charge                  =0.06×12+9%
1st Step:
Body fabric cost calculation 
Yarn price                                                  = $4.00
Knitting cost                                               = $ 0.20
Dyeing cost /kg                                           = $1.20
Finished fabric cost                                    = $5.41/kg

2nd Step
Color & cuff cost calculation
Yarn cost /dz                                              =$0.78× 4.00
Knitting charge /dz                                     =$0.05 ×12
                                                                   = $0.66
Dying charge                                              =0.78×$1.21
                                                                   = $0.94
lineColor &cuff costing                                    =$ 4.66

3rd Step
Total production cost
Body fabric cost /dz                                   = (4.41×$5.41)
Color & cuff costing                                   = $4.66
CM/dz                                                          =$ 6.00
Accessories                                                   = $ 3.00
lineTotal production costing                                =$ 37.52/doz

4th step:
Final Cost
FOB price for buyer:-
Total production cost                                 = $37.52/dz
Commercial cost                                         = $ 0.95/dz
(3% accept CM)
line Profit of (20%CM)                                    = $1.20/dz)
Total FOB price                                         =$ 39.67/doz

So, Final Quoted price for buyer                =$3.35/PC (FOB)

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