Costing | Price breakdown of a Basic Trouser/Pants

Making a FOB, C&F, CIF price quotation from the following information:

1. Fabric price: $1.60/yd, width: 59 inch 
2. Pocketing fabric: $0.50/yd, width: 43 inch 
3. Outseam: 43 inch 
4. Thaigh: 26 inch 
5. CIM: $1.50 
6. Trimmings: $0.50 
7. Shipment: Hamburg, Germany

Solution:

We know, Fabric consumption = half thaigh × outseam × 4 Outseam with allowance = outseam + allowance
                                      = 43 + 2 + 1 = 45 inch
 Half thaigh with allowance = half thaigh + allowance
                                         = 13 + 1 = 14 inch

Fabric consumption = 45 × 14 × 4 = 2520 sq.inch

Again, 1 yd = 36 inch × 58 inch = 2088 sq.inch

Then, Fabric needed = 2520/2088 yd/pc = 1.20 yd/pc
                                                                 = 1.20 × 12 yd/dz
                                                                 = 14.4 yd/dz + 5% wastage =   14.45 yd/dz

 Pocketing Fabric = (12 inch × 8 inch) × 4  + (8 inch × 8 inch) × 2
                           = 384 + 128 = 512 sq.inch

Again, 1 yd = 36inch × 42inch = 1512 sq.inch

Pocket fabric needed = 512/1512 =  0.33 yd/pc
                                                       = 0.33 × 12 yd/dz
                                                       = 3.96 yd/dz + 5% wastage = 4.01 yd/dz

Now, fabric cost =  14.4 × $1.60  =  $23.04/dz
   pocketing cost =  4.01 × $0.50  =  $2.00/dz
                  CIM                           =  $1.50 /dz
                  Trimmings                   =  $0.50/dz
                  Total                           =  $27.04/dz (fabric cost + pocketing cost + CIM + Trimmings)
     
 Now, Total (Production cost)  = $27.04/dz
                     Commercial cost = $1.50/dz
                     FOB price         = $28.54/dz (Production cost + Commercial cost)

Now,       FOB price    =  $28.54/dz
               Freight         =  $1.25/dz
               C&F price   =  $29.79/dz (FOB price +Freight)

Now,      C&F price   =  $29.79/dz
              Insurance     =  $0.70/dz
             CIF price     =  $30.49/dz (C&F price +Insurance)