Overall Cost Structure
The total FOB cost of the men’s cargo pant is primarily driven by four major elements:
- Fabric & pocketing material
- Trims & accessories
- CM (Cut–Make) cost based on SMV
- Washing, compliance and commercial costs
1. Product Overview
Style: Men’s Cargo Pant
Fit: Regular / Utility Fit
Fabric: 100% Cotton Twill
Fabric Weight: 240 GSM
Fabric Width: 58” (148 cm)
Wash Type: Garment Washed
Order Quantity: 30,000 pcs
Shipment Term: FOB
Destination Market: EU / USA
2. Standard Measurement Sheet (Base Size – 32” Waist)
Base size 32” waist is used for fabric consumption, marker efficiency and costing.
| Measurement Point | Measurement |
|---|---|
| Waist | 32” |
| Hip (½) | 56 cm |
| Front Rise | 27 cm |
| Back Rise | 38 cm |
| Outseam Length | 108 cm |
| Inseam Length | 82 cm |
| Thigh (½) | 33 cm |
| Leg Opening | 40 cm |
| Cargo Pocket Size | 22 × 24 cm |
| Flap Size | 22 × 8 cm |
✅ Base size is mandatory due to cargo pocket and flap impact on consumption.
3. Fabric Details
3.1 Main Fabric
- Fabric: 100% Cotton Twill
- GSM: 240
- Width: 58” / 148 cm
- Finish: Solid dyed
3.2 Pocketing Fabric
- Fabric: Cotton Poplin
- Width: 44”
4. Fabric Consumption Calculation (Cargo‑Specific Logic)
Cargo pants require higher fabric consumption due to:
- Multiple patch pockets
- Pocket flaps
- Reinforced panels
- Lower marker efficiency (~75–78%)
4.1 Main Fabric Consumption
Based on marker planning and industry average:
✅ Main Fabric Consumption (Before Loss)
= 1.75 meters / piece
4.2 Shrinkage & Cutting Allowance
Cotton twill garments require allowance for:
- Fabric relaxation
- Garment washing shrinkage
- Cutting & handling loss
Standard allowance applied: 6%
1.75 × 1.06 = 1.86 meters
✅ Approved Main Fabric Consumption = 1.86 m / piece
5. Fabric Price & Cost
5.1 Main Fabric Cost
Fabric price: USD 2.90 / meter
(Bulk booking, export quality cotton twill)
1.86 × 2.90 = USD 5.39
✅ Main Fabric Cost = USD 5.39
5.2 Pocketing Fabric Consumption & Cost
- Pocket fabric consumption: 0.25 meter / piece
- Pocket fabric price: USD 1.20 / meter
0.25 × 1.20 = USD 0.30
✅ Pocket Fabric Cost = USD 0.30
6. Trims & Accessories (Cargo‑Specific)
| Trim Item | Cost (USD) |
|---|---|
| Sewing thread | 0.10 |
| Metal button | 0.25 |
| Zipper (nylon/YKK equivalent) | 0.45 |
| Velcro (cargo pockets) | 0.20 |
| Drawcord (if applicable) | 0.15 |
| Snap buttons (4 pcs) | 0.32 |
| Main label | 0.06 |
| Care & size label | 0.06 |
| Hangtag | 0.10 |
| Polybag | 0.08 |
✅ Total Trims Cost = USD 1.77
7. CM (Cut‑Make) Cost – SMV Based (Cargo‑Accurate)
Cargo pants have significantly higher SMV due to pocket construction.
7.1 SMV Breakdown (Men’s Cargo Pant)
| Operation | SMV (min) |
|---|---|
| Cutting | 2.8 |
| Front pocket making | 4.6 |
| Cargo pocket & flap | 6.2 |
| Back pocket | 3.5 |
| Rise construction | 5.0 |
| Side seam & inseam | 6.4 |
| Waistband attach | 5.8 |
| Hem | 2.6 |
| Button, snap & velcro attach | 3.7 |
| Finishing & packing | 3.4 |
✅ Total SMV = 44.0 minutes
7.2 CM Calculation
- Cost per minute (CPM): USD 0.006
- Line efficiency: 45%
CM = (44 × 0.006) ÷ 0.45
CM = USD 0.587
✅ After overhead & factory margin
✅ Final Charged CM = USD 4.00 / piece
8. Washing & Finishing Cost
Cargo pants generally require:
- Garment wash
- Softener finish
| Process | Cost (USD) |
|---|---|
| Wash | 0.40 |
| Softener | 0.15 |
✅ Total Washing Cost = USD 0.55
9. Printing / Special Effect (Optional)
(No print assumed)
✅ Printing Cost = USD 0.00
10. Testing & Compliance Cost
Required tests:
- Fabric composition
- Color fastness
- Dimensional stability
- Nickel free (metal trims)
Total testing cost: USD 1,200
Order Quantity: 30,000 pcs
Testing cost per pc = 1,200 ÷ 30,000 = USD 0.04
✅ Testing Cost = USD 0.04
11. Commercial & Export Cost
Includes:
- LC opening & negotiation
- Bank charges
- Courier & export docs
Assumed 1.4% of FOB
✅ Commercial Cost = USD 0.20
12. Total FOB Cost Summary (Cargo Pant)
| Cost Component | USD |
|---|---|
| Main Fabric | 5.39 |
| Pocket Fabric | 0.30 |
| Trims | 1.77 |
| CM | 4.00 |
| Washing | 0.55 |
| Testing | 0.04 |
| Commercial | 0.20 |
✅ Total FOB Cost = USD 12.25
13. Profit Margin & Buyer Offer
Margin Strategy
Cargo pants allow 10–15% margin due to complexity.
Assumed 12% profit:
Profit = 12.25 × 12% = USD 1.47
✅ Final Buyer FOB Offer = USD 13.72
✅ Quoted FOB Range = USD 13.50 – 14.00
14. Cost Sensitivity Points (Cargo Factory Reality)
- Fabric ± USD 0.10/m → ± USD 0.19 / pc
- Extra cargo pocket → + USD 0.40–0.60
- Efficiency drop 5% → CM +15–18%
- Velcro / snap upgrade → + USD 0.20–0.30
- Air shipment → + USD 1.00–1.50
✅ Cargo pants are SMV‑heavy and fabric‑intensive — costing must be tightly controlled.
✅ This Cargo Pant Costing Is COMPLETE Because It Includes:
✔ Cargo pockets & flap consumption
✔ Lower marker efficiency logic
✔ Accurate heavy SMV
✔ Snap, velcro, cord trim costing
✔ Wash‑specific allowance
