COST SHEET

Particulars Cost per unit (in Rs.)

Direct Material 134.398
Direct Wages 91.22
Direct Expenses 35
Prime Cost 260.618

Indirect Costs 9.32

Factory Overheads 26.06
Factory Cost 295.998

Administrative Overheads 7.81

Cost of Production 303.808

Selling and Distribution Ove 13.03

Cost of sales 316.838

Profit (%) 10 31.6838

Total 348.5218
Sl. No. Operation List SAM
1 Pinning to profile 0.234
2 Run stitch collar 0.219
3 Trim collar 0.285
4 Clip and turn collar 0.223
5 Crease collar 0.381
6 Top stitch collar 0.42
7 Run stitch (R/s) collar band 0.291
8 Crease collar band 0.317
9 Insert collar in neck band 0.799
10 Turn and crease collar 0.452
11 Attach bias piece to cuff 0.874
12 Crease cuff 0.458
13 Hem cuff 0.501
14 R/s cuff 0.565
15 Trim cuff 0.36
16 Turn cuff 0.527
17 Crease cuff bottom 0.566
18 Attach placket to sleeve 0.795
19 Lock and make diamond 1.026
20 Sew pleats (4 no.) 0.389
21 Hem right front 0.494
22 Attach front placket 0.603
23 Crease pocket 0.542
24 Hem pocket mouth 0.28
25 Attach pocket to front 0.861
26 Attach brand label and tack lo 0.589
27 Crease patch pieces 0.236
28 Attach patch piece 0.333
29 Sew pleats 0.278
30 Attach yoke to back 0.475
31 Top stitch back yoke 0.365
32 Join shoulder 0.64
33 Top stitch shoulder 0.656
34 Attach collar 0.535
35 Close collar with size label 1.01
36 Sleeve attach 0.862
37 Top stitch armhole 0.678
38 Top stitch side seam 1.036
39 Attach & close cuff 0.696
40 Top stitch cuff 0.524
41 Hem bottom 0.947
Total SAM 22.322
 Direct Material Consumption
Cost/ unit in
S. No. Description Unit according to Cost per unit
Rupees
units
Fabric
1 100% Cotton meter 100 1.11 111
Trims
4 Main Label
Care/Content piece 1.3 1 1.3
5 Label
Size/Country piece 0.8 1 0.8
6 origin
Fusinglabel piece 0.5 1 0.5
7 (placket)
Fusing ( collar meter 6.5 0
8 & cuff) meter 35 0.1 3.5
9 Buttons
Thread (For piece 0.32 13 4.16
10 stitching
stitching shirt) roll 0.16 76.8 12.288
11 button) roll 0.17 5 0.85
TOTAL 134.398
 Direct Labour Calculated cost
S. No. Spreading and in Rs.
Operation
1 Marking 9.6
2 Cutting 2.55
3 Inline pressing 3.6
4 Sewing 72.54
5 Washing 1.53
6 Finishing 1.4
TOTAL 91.22
 Direct Expenses
Parameters cost/gmt in Rs
CMT 19
Packing 1
Washing
Finishing 6
Data space cent 6
In line pressing 2
QC process 1
Total 35
 Indirect Material Consumption
Cost/ unit in
S. No. Description Unit according to Cost per unit
Rupees
units
2 Bobbin piece 0.0002 1 0.0002
3 Bobbin case piece 0.0002 1 0.0002
4 Needle piece 1 1 1
5 Seam opener piece 0.0001 1 0.0001
6 Scissors piece 0.0002 1 0.0002
7 Draping
Nut, bolt,pins piece 0.001 10 0.01
8 washer
Machinecost piece 0.21 1 0.21
9 lubricant
Garment ml 1.5 1 1.5
10 Packaging bag piece 1.6 1 1.6
TOTAL 4.3207
 Indirect Labour Cost
Labour categories salary/gmt in Rs.
Store keeper
Machine helper
Watchman
Cleaner
Electrician
Maintenance
Data center
QC personnel
Peons
IE personnel 5
TOTAL 5
 Overheads/ Indirect Expenses

Production / Factory Overheads % cost/gmt in Rs.

Rent, taxes of factory
Factory telephone charges
Factory repair and maintenance
Heating & lighting expenses In factory for machi
Insurance of factory building, machinery, worker
Power and fuel
Water charges
Cleaning charges 10% of prime cost 26.0618

Adminstrative Overheads % cost/gmt in ₹

Office salaries
Directors salaries
Printing, stationery, postage, stamp charges
Legal charge
Public relation expenses 3% of prime cost 7.8183

Selling Overheads % cost/gmt in ₹

Sales office expense
Salesmen's salaries and commissions
Showroom expense
Sample and free gifts
After sales service expenses
Cost of catalogues and price lists
Distribution Overheads
Warehouse rent
Warehouse staff salaries
Expenses on delivery van and truck
FOB taxes 5% of prime cost 13.0305
TOTAL 46.9106