Garment Costing Sheet Calculator — Full Merchandising Costing Sheet
Maintaining a standardized, itemized garment costing sheet protects apparel manufacturers and buying offices from hidden costs and margin erosion during buyer price negotiations.
What is a Garment Costing Sheet?
Maintaining a standardized, itemized garment costing sheet protects apparel manufacturers and buying offices from hidden costs and margin erosion during buyer price negotiations.
Formula
Total Cost = Shell Fabric + Lining + Trims + Packing + CM + Wash/Finish + Testing FOB Price = Total Cost × (1 + Commission % / 100) × (1 + Net Profit % / 100)
How to Calculate
Itemize all material, accessory, process, labor, testing, and packaging line items per piece, add buying commission overhead, and apply target profit margin.
Example
Direct Costs = $5.00, Buying Commission = 5% ($0.25) → Total Net Cost = $5.25. Net Profit = 12% → FOB Quotation = $5.88 / pc.
Frequently Asked Questions
Shell fabric, lining/interlining, trims & accessories (zippers, buttons, labels), polybag & master carton packaging, CM (labor & overhead), washing/embellishments, lab testing, buying agency commission, and net profit margin.