Overall Cost Structure
The FOB cost of a bra is mainly influenced by:
- Multiple fabric components (shell, lining, cups)
- Specialized trims (elastic, hooks & eye, underwire, rings/sliders)
- SMV‑based CM (Cut–Make) driven by complex operations
- Compliance, testing and commercial costs
1. Product Overview
Style: Women’s Basic Wired Bra
Fit: Regular Support
Cup Type: Lightly Padded
Fabric Type: Polyamide / Elastane Knit
Order Quantity: 40,000 pcs
Shipment Term: FOB
Destination Market: EU / USA
2. Standard Garment Measurement (Base Size)
The following Bra – Size 34B measurements are used as the base size for fabric consumption, SMV calculation and costing.
Measurement Sheet (Size 34B)
| Measurement Point | Measurement |
|---|---|
| Cup Height | 16 cm |
| Cup Width | 18 cm |
| Wing Length (each side) | 22 cm |
| Underband Length | 72 cm |
| Strap Width | 1.5 cm |
| Strap Length (each) | 38 cm |
| Center Front Height | 7 cm |
✅ Note: Bra costing is based on component‑wise measurement, not full garment panels like T‑shirts.
3. Fabric Details
3.1 Main Fabric (Outer Shell)
- Fabric type: Polyamide / Elastane Knit
- GSM: 190
- Fabric width: 58” (148 cm)
3.2 Lining & Support Fabric
- Cup lining: Tricot knit
- Wing support: Power mesh
3.3 Foam (Cup Padding)
- Foam thickness: 2 mm
- Pre‑molded or sheet foam
4. Fabric Consumption Calculation
(Based on component‑wise consumption & industry practice)
Fabric consumption for bras is component‑based, not area‑based like T‑shirts.
4.1 Main Fabric Consumption (Shell)
✅ Main Fabric Consumption (Before Loss)
= 0.060 kg / piece
4.2 Lining & Power Mesh Consumption
| Component | Consumption |
|---|---|
| Cup lining | 0.020 kg |
| Wing mesh | 0.020 kg |
✅ Total Lining Consumption = 0.040 kg
4.3 Foam Consumption
✅ Foam Consumption
= 0.030 kg / piece
4.4 Total Fabric Consumption (Before Loss)
| Component | Consumption |
|---|---|
| Main Fabric | 0.060 kg |
| Lining & Mesh | 0.040 kg |
| Foam | 0.030 kg |
| Total (Pre‑Loss) | 0.130 kg |
5. Fabric Allowance (Shrinkage & Process Loss)
Allowance required due to:
- Cutting loss
- Small component handling
- Fabric relaxation
✅ Standard allowance applied: 5%
0.130 × 1.05 = 0.137 kg / piece
✅ Approved Fabric Consumption = 0.137 kg / piece
6. Fabric Price & Cost
| Fabric Component | Price |
|---|---|
| Main Fabric | USD 6.00 / kg |
| Lining & Mesh | USD 5.00 / kg |
| Foam | USD 4.50 / kg |
Fabric Cost per Piece (Final)
- Main fabric: 0.063 × 6.00 = USD 0.38
- Lining & mesh: 0.042 × 5.00 = USD 0.21
- Foam: 0.032 × 4.50 = USD 0.14
✅ Total Fabric Cost = USD 0.73 / piece
7. Trims & Accessories Cost
Bra requires specialized trims, unlike T‑shirts.
| Trim Item | Cost (USD) |
|---|---|
| Elastics (underband + strap) | 0.35 |
| Hooks & eye | 0.18 |
| Underwire (pair) | 0.30 |
| Rings & sliders | 0.15 |
| Bow / decoration | 0.05 |
| Labels (main, care, size) | 0.10 |
| Polybag | 0.07 |
✅ Total Trims Cost = USD 1.20 / piece
8. CM (Cut‑Make) Cost – SMV Based
8.1 SMV Breakdown (Bra)
| Operation | SMV (Minutes) |
|---|---|
| Cutting | 2.5 |
| Cup shaping & assembly | 7.0 |
| Foam & lining attach | 6.5 |
| Wing & elastics attach | 5.5 |
| Wire insertion | 3.8 |
| Hook & eye attach | 2.6 |
| Strap attach & adjustment | 2.8 |
| Final inspection & packing | 3.3 |
✅ Total SMV = 34.0 minutes
8.2 CM Calculation
- Cost per minute (CPM): USD 0.006
- Line efficiency: 42%
CM = (34 × 0.006) ÷ 0.42
CM = USD 0.486
After overhead & factory margin:
✅ Final Charged CM = USD 2.05 / piece
9. Washing / Finishing Cost
Bras require:
- Light rinse
- Shape control drying
- Intensive inspection
✅ Finishing Cost = USD 0.15
10. Testing & Compliance Cost
Mandatory tests:
- Fabric composition
- Chemical safety (REACH)
- Nickel‑free trims
- Color fastness
Total test cost: USD 3,000
Order qty: 40,000 pcs
3000 ÷ 40,000 = USD 0.075
✅ Testing Cost = USD 0.08
11. Commercial & Export Cost
Includes:
- LC opening & negotiation
- Bank charges
- Export documentation
✅ Commercial Cost = USD 0.15
(≈ 3% of FOB, higher than T‑shirt)
12. Total FOB Cost Summary (Bra)
| Cost Component | USD |
|---|---|
| Fabric | 0.73 |
| Trims | 1.20 |
| CM | 2.05 |
| Finishing | 0.15 |
| Testing | 0.08 |
| Commercial | 0.15 |
✅ Total FOB Cost = USD 4.36
13. Profit Margin & Buyer Offer Price
Profit Strategy
Bras typically allow 8–15% margin.
Assuming 10% margin:
Profit = 4.36 × 10% = USD 0.44
✅ Final Buyer FOB Offer = USD 4.80
✅ Quoted FOB Range = USD 4.75 – 4.90
14. Cost Sensitivity Points (Bra Reality)
- Efficiency drop 5% → CM ↑ 12–15%
- Trim price increase → strong cost impact
- Compliance failure → re‑test cost
- Style complexity increase → SMV spike
✅ For bras, CM and trim control matter more than fabric price.
✅ This Bra Costing Matches the T‑Shirt Format Because It Includes:
✔ Product profile
✔ Measurement‑based assumptions
✔ Fabric consumption logic
✔ SMV‑based CM
✔ Trims & compliance
✔ FOB & profit calculation
