# Garment Costing Calculator

> 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.

Category: Textile & apparel · Applies to: Worldwide · Last updated: 2026-10-29
Interactive calculator: https://calculators.geekmidst.com/calculators/garment-costing-calculator

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.

## Inputs
- Fabric consumption per garment (default 1.5)
- Fabric price per unit (default 4)
- Fabric wastage (unit %; default 5; optional)
- Trims and accessories per garment (default 1.20; optional)
- Cut and make (CM) per garment (default 2.50; optional)
- Washing, printing, embroidery (default 0.80; optional)
- Packing, testing, freight per garment (default 0.40; optional)
- Overheads on direct cost (unit %; default 10; optional)
- Profit margin on price (unit %; default 12; optional)
- Currency

## Results
- Price per garment (FOB)
- Total cost per garment
- Fabric cost
- Overheads
- Profit per garment
- Price per dozen

## Formula

```
Fabric = Consumption × (1 + Wastage%) × Price;  Direct = Fabric + Trims + CM + Processes + Other;  Cost = Direct × (1 + Overhead%);  Price = Cost ÷ (1 − Margin%)
```

Where:
- 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
1. Fabric = 1.5 × 1.05 × 4.00 = 6.30.
2. Direct cost = 6.30 + 1.20 + 2.50 + 0.80 + 0.40 = 11.20; overheads 10% = 1.12; total 12.32.
3. 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.

## What the result means

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 and limits
- 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.
- Duties, buying commission and payment terms are not included unless you add them to “other”.

## Questions

### What is CM in garment costing?

Cut and make: the factory’s charge for cutting, sewing and finishing, usually worked out from the garment SMV and the cost per minute.

### Why divide by (1 − margin) instead of multiplying?

Dividing makes the profit a percentage of the price. Multiplying cost by 1.12 would give only a 10.7% margin.

## Related calculators
- [Fabric Consumption per Garment Calculator](https://calculators.geekmidst.com/calculators/fabric-consumption-per-garment-calculator)
- [Standard Minute Value (SMV) Calculator](https://calculators.geekmidst.com/calculators/standard-minute-value-calculator)
- [Sewing Line Efficiency Calculator](https://calculators.geekmidst.com/calculators/sewing-line-efficiency-calculator)
- [Percentage Calculator](https://calculators.geekmidst.com/calculators/percentage-calculator)

Source: GM¹X CalcVerse — https://calculators.geekmidst.com/calculators/garment-costing-calculator