{
    "name": "Garment Costing Calculator",
    "url": "https://calculators.geekmidst.com/calculators/garment-costing-calculator",
    "markdown": "https://calculators.geekmidst.com/calculators/garment-costing-calculator.md",
    "category": "Textile & apparel",
    "description": "Build a garment cost sheet from fabric, trims, CM, processes and overheads, then set the FOB price per piece and per dozen for your profit margin.",
    "summary": "Add fabric (with wastage), trims, cut-and-make and process costs, put overheads on top, then divide by (1 − margin) to reach a selling price that gives your margin.",
    "also_called": [
        "Apparel cost sheet calculator",
        "FOB costing calculator"
    ],
    "applies_to": "Worldwide",
    "last_updated": "2026-10-29",
    "computation": "Results are computed in the visitor’s browser on the HTML page. This API describes the calculator; it does not compute results.",
    "inputs": [
        {
            "name": "consumption",
            "label": "Fabric consumption per garment",
            "type": "number",
            "default": "1.5"
        },
        {
            "name": "fabric_price",
            "label": "Fabric price per unit",
            "type": "number",
            "default": "4"
        },
        {
            "name": "wastage",
            "label": "Fabric wastage",
            "type": "number",
            "default": "5",
            "unit": "%",
            "optional": true
        },
        {
            "name": "trims",
            "label": "Trims and accessories per garment",
            "type": "number",
            "default": "1.20",
            "optional": true
        },
        {
            "name": "cm",
            "label": "Cut and make (CM) per garment",
            "type": "number",
            "default": "2.50",
            "optional": true
        },
        {
            "name": "processes",
            "label": "Washing, printing, embroidery",
            "type": "number",
            "default": "0.80",
            "optional": true
        },
        {
            "name": "other",
            "label": "Packing, testing, freight per garment",
            "type": "number",
            "default": "0.40",
            "optional": true
        },
        {
            "name": "overhead",
            "label": "Overheads on direct cost",
            "type": "number",
            "default": "10",
            "unit": "%",
            "optional": true
        },
        {
            "name": "margin",
            "label": "Profit margin on price",
            "type": "number",
            "default": "12",
            "unit": "%",
            "optional": true
        },
        {
            "name": "currency",
            "label": "Currency",
            "type": "currency",
            "default": "USD"
        }
    ],
    "outputs": [
        {
            "key": "price",
            "label": "Price per garment (FOB)",
            "format": "currency"
        },
        {
            "key": "total_cost",
            "label": "Total cost per garment",
            "format": "currency"
        },
        {
            "key": "fabric_cost",
            "label": "Fabric cost",
            "format": "currency"
        },
        {
            "key": "overhead_cost",
            "label": "Overheads",
            "format": "currency"
        },
        {
            "key": "profit",
            "label": "Profit per garment",
            "format": "currency"
        },
        {
            "key": "price_per_dozen",
            "label": "Price per dozen",
            "format": "currency"
        }
    ],
    "formula": {
        "text": "Fabric = Consumption × (1 + Wastage%) × Price;  Direct = Fabric + Trims + CM + Processes + Other;  Cost = Direct × (1 + Overhead%);  Price = Cost ÷ (1 − Margin%)",
        "variables": {
            "CM": "cut and make (sewing) charge",
            "Overhead%": "factory and admin overheads as a share of direct cost",
            "Margin%": "profit as a share of the selling price"
        }
    },
    "worked_example": {
        "inputs": {
            "consumption": "1.5",
            "fabric_price": "4",
            "wastage": "5",
            "trims": "1.20",
            "cm": "2.50",
            "processes": "0.80",
            "other": "0.40",
            "overhead": "10",
            "margin": "12",
            "currency": "USD"
        },
        "steps": [
            "Fabric = 1.5 × 1.05 × 4.00 = 6.30.",
            "Direct cost = 6.30 + 1.20 + 2.50 + 0.80 + 0.40 = 11.20; overheads 10% = 1.12; total 12.32.",
            "Price = 12.32 ÷ (1 − 0.12) = 14.00 per piece, 168.00 per dozen."
        ],
        "result": "The garment costs 12.32 to make and should be priced at 14.00 FOB to earn a 12% margin."
    },
    "interpretation": "A margin on price is not the same as a markup on cost: a 12% margin is a 13.6% markup. Buyers usually negotiate on the FOB price, so know your total cost before you discount.",
    "assumptions": [
        "All costs are per garment in one currency; every rate is your own input.",
        "Overheads are a percentage of direct cost.",
        "Margin is profit divided by the selling price."
    ],
    "limitations": [
        "Duties, buying commission and payment terms are not included unless you add them to “other”."
    ],
    "rules": null,
    "faqs": [
        {
            "question": "What is CM in garment costing?",
            "answer": "Cut and make: the factory’s charge for cutting, sewing and finishing, usually worked out from the garment SMV and the cost per minute."
        },
        {
            "question": "Why divide by (1 − margin) instead of multiplying?",
            "answer": "Dividing makes the profit a percentage of the price. Multiplying cost by 1.12 would give only a 10.7% margin."
        }
    ],
    "sources": [],
    "related": [
        {
            "name": "Fabric Consumption per Garment Calculator",
            "url": "https://calculators.geekmidst.com/calculators/fabric-consumption-per-garment-calculator"
        },
        {
            "name": "Standard Minute Value (SMV) Calculator",
            "url": "https://calculators.geekmidst.com/calculators/standard-minute-value-calculator"
        },
        {
            "name": "Sewing Line Efficiency Calculator",
            "url": "https://calculators.geekmidst.com/calculators/sewing-line-efficiency-calculator"
        },
        {
            "name": "Percentage Calculator",
            "url": "https://calculators.geekmidst.com/calculators/percentage-calculator"
        }
    ],
    "disclaimer": null,
    "publisher": "GM¹X CalcVerse"
}