Overall Cost Structure
The FOB cost of a men’s woven shirt is mainly driven by:
- Main fabric consumption
- Interlining and trims
- SMV‑based CM (Cut–Make)
- Washing and finishing
- Compliance, testing and commercial costs
1. Product Overview
Style: Men’s Long Sleeve Woven Shirt
Fit: Regular Fit
Fabric Type: 100% Cotton Poplin
Fabric Construction: 40s × 40s
Fabric Width: 58” (148 cm)
Order Quantity: 40,000 pcs
Shipment Term: FOB
Destination Market: EU / USA
2. Standard Garment Measurement (Base Size)
The following Men’s Woven Shirt – Size L measurements are used as the base size for fabric consumption, marker planning and costing.
Measurement Sheet (Size L)
| Measurement Point | Measurement |
|---|---|
| Body Length (HPS to Hem) | 78 cm |
| Chest (½) | 56 cm |
| Shoulder Width | 48 cm |
| Sleeve Length | 64 cm |
| Armhole Straight | 26 cm |
| Cuff Opening | 12 cm |
| Bottom Hem Width (½) | 56 cm |
| Collar Length | 42 cm |
| Collar Stand Height | 4 cm |
✅ Base size (L) is standard industry practice for woven fabric consumption.
3. Fabric Details
3.1 Main Fabric
- Fabric type: 100% Cotton Poplin
- Construction: 40s × 40s
- Fabric width: 58” (148 cm)
- Finish: Solid dyed
4. Fabric Consumption Calculation
(Based on measurement logic, marker planning & industry practice)
Fabric consumption for woven garments is calculated in meters per piece.
4.1 Fabric Consumption Breakdown
Based on:
- Body length
- Sleeve placement
- Collar, pocket & cuff allowance
- Marker efficiency ≈ 78–80%
Step‑by‑Step Consumption Logic
Body Panel
Body length + allowance = 78 + 8 = 86 cm
Sleeves (2 pcs)
Sleeve length + allowance = 64 + 6 = 70 cm
Total Fabric Length (Before Loss)
86 + 70 = 156 cm ≈ 1.56 meters
4.2 Fabric Allowance (Shrinkage & Handling Loss)
Woven cotton fabric requires allowance for:
- Fabric relaxation
- Cutting loss
- Spreading loss
Standard allowance applied: 5%
1.56 × 1.05 = 1.64 meters
✅ Approved Fabric Consumption = 1.64 meters / piece
5. Fabric Price & Cost
Fabric price: USD 2.80 / meter
(Bulk booking, export‑quality cotton poplin)
Fabric Cost per Piece
1.64 × 2.80 = USD 4.59
✅ Fabric Cost = USD 4.59 / piece
6. Trims & Accessories Cost
Typical Woven Shirt Trims
| Trim Item | Cost (USD) |
|---|---|
| Sewing thread | 0.06 |
| Buttons (8 pcs @ 0.03) | 0.24 |
| Interlining (collar & cuff) | 0.20 |
| Main label | 0.05 |
| Care & size label | 0.05 |
| Hangtag | 0.08 |
| Polybag | 0.07 |
✅ Total Trims Cost = USD 0.75
7. CM (Cut‑Make) Cost – SMV Based
7.1 SMV Breakdown (Men’s Woven Shirt)
| Operation | SMV (minutes) |
|---|---|
| Cutting | 1.6 |
| Yoke & shoulder join | 2.5 |
| Sleeve attach | 4.2 |
| Side seam | 2.1 |
| Cuff & placket making | 4.0 |
| Collar & stand attach | 3.8 |
| Button & buttonhole | 2.5 |
| Finishing & packing | 3.3 |
✅ Total SMV = 24.0 minutes
7.2 CM Calculation
- Cost per minute (CPM): USD 0.006
- Line efficiency: 50%
CM = (24 × 0.006) ÷ 0.50
CM = USD 0.288
Factories load overhead & margin:
✅ Final Charged CM = USD 1.80 / piece
8. Printing / Embroidery Cost (Optional)
Left Chest Logo Embroidery
- Stitch count: 3,500
- Rate: USD 0.10 per 1,000 stitches
3.5 × 0.10 = USD 0.35
✅ Embroidery Cost = USD 0.35
(If no embroidery, this cost is zero.)
9. Washing / Finishing Cost
Most woven shirts require:
- Normal wash
- Softener finish
| Process | Cost (USD) |
|---|---|
| Wash | 0.25 |
| Softener | 0.10 |
✅ Total Washing Cost = USD 0.35
10. Testing & Compliance Cost
Buyer‑required tests:
- Fabric composition
- Color fastness
- Dimensional stability
Total testing charge: USD 900
Order quantity: 40,000 pcs
Testing cost per pc = 900 ÷ 40,000 = USD 0.022
✅ Testing Cost = USD 0.02
11. Commercial & Export Cost
Includes:
- LC opening & negotiation
- Banking charges
- Documentation & courier
Assumed at 1.3% of FOB
✅ Commercial Cost = USD 0.10
12. Total FOB Cost Summary (Woven Shirt)
| Cost Component | USD |
|---|---|
| Fabric | 4.59 |
| Trims | 0.75 |
| CM | 1.80 |
| Embroidery | 0.35 |
| Washing | 0.35 |
| Testing | 0.02 |
| Commercial | 0.10 |
✅ Total FOB Cost = USD 7.96
13. Profit Margin & Buyer Offer Price
Profit Strategy
- Woven shirts usually allow 7–12% margin
- Assumed margin: 8%
Profit = 7.96 × 8% = USD 0.64
✅ Final Buyer FOB Offer
= USD 7.96 + 0.64 = USD 8.60
✅ Quoted FOB Price Range: USD 8.50 – 8.70
14. Cost Sensitivity Points (Factory Reality)
- Fabric price ± USD 0.10/m → ± USD 0.16 per piece
- Efficiency drop by 5% → CM increase ≈ 10–15%
- Extra wash / wrinkle‑free finish → + USD 0.30–0.50
- Air shipment risk → + USD 0.80–1.20
✅ This is why woven shirt costing must be measurement‑accurate and SMV‑validated.
Final Note
Woven shirts are fabric‑intensive and labor‑heavy products. Incorrect fabric consumption or SMV assumptions can convert a profitable order into a loss‑making one. Accurate measurement‑based consumption, marker efficiency control and SMV‑based CM calculation are mandatory for sustainable pricing.
