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    Costing - Jacket

    Uploaded by

    AlokKumar
    This document provides details for costing a jacket order from United Colors of Benetton for 20,000 units. It includes order details like product type, sizes, factory information, wage details for production and administrative staff, cost components like direct materials, labor, expenses and indirect overheads. The costing methodology considers prime cost and overhead cost to calculate the total cost per unit. Finally, it discusses product pricing by adding a markup to the total cost.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd

    Costing - Jacket

    Uploaded by

    AlokKumar
    166 views15 pages
    This document provides details for costing a jacket order from United Colors of Benetton for 20,000 units. It includes order details like product type, sizes, factory information, wage details for production and administrative staff, cost components like direct materials, labor, expenses and indirect overheads. The costing methodology considers prime cost and overhead cost to calculate the total cost per unit. Finally, it discusses product pricing by adding a markup to the total cost.

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    COSTING -JACKET.pptx

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    This document provides details for costing a jacket order from United Colors of Benetton for 20,000 units. It includes order details like product type, sizes, factory information, wage details for production and administrative staff, cost components like direct materials, labor, expenses and indirect overheads. The costing methodology considers prime cost and overhead cost to calculate the total cost per unit. Finally, it discusses product pricing by adding a markup to the total cost.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    166 views15 pages

    Costing - Jacket

    Uploaded by

    AlokKumar
    This document provides details for costing a jacket order from United Colors of Benetton for 20,000 units. It includes order details like product type, sizes, factory information, wage details for production and administrative staff, cost components like direct materials, labor, expenses and indirect overheads. The costing methodology considers prime cost and overhead cost to calculate the total cost per unit. Finally, it discusses product pricing by adding a markup to the total cost.

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    You are on page 1of 15

    NATIONAL INSTITUTE OF FASHION TECHNOLOGY

    COSTING OF APPAREL PRODUCTS

    COSTING OF JACKET
    SUBMITED BY :
    Ravi Aditya
    Rytasha Patnaik
    Sharanya Gopinath

    ORDER DETAILS
    PRODUCT TYPE Ladies casual jacket
    BUYER United Colors of Benetton
    ORDER QUANTITY 20,000
    SIZES S , M , L
    SIZE RATIO

    1:2:3

    FRONT SKETCH

    BACK SKETCH

    PLANT DETAILS

    Factory efficiency =
    80%
    No of working days in 1 month = 25
    No of hours in 1 day =
    8
    No of shifts =
    1
    Output/day =
    1000 pc

    WAGE DETAILS
    SL
    NO

    WORKER TYPE

    MONTHLY SALARY

    PRODUCTION DEPARTMENT
    1.

    Production Manager

    2.

    Supervisor

    3.

    Cutter-cummarker

    Grade-A

    4000

    Grade B

    3000

    Machine operator

    Grade A

    4000

    Grade B

    3500

    4.
    5.

    Trimmer

    6.

    Checker

    Grade A
    Grade B

    7.

    Washer

    8.

    Iron man/ presser

    Grade A
    Grade B

    9.

    Packer

    SL
    NO

    WORKER TYPE

    ADMINISTRATIVE STAFF
    1.

    Manager(Accounts/Shipping/Purchase
    /Sales)

    2.

    Accountant/Cashier/Clerk/Typist

    3.

    Store keeper

    4.

    Driver

    5.

    Time keeper

    6.

    Security/Watchma
    n

    7.

    Sweeper

    MONTHLY SALARY

    PRODUCT COSTING
    COSTING

    MATERIAL

    DIRECT

    INDIREC
    T

    LABOUR

    DIRECT

    INDIREC
    T

    EXPENCE

    DIRECT

    INDIREC
    T

    OVERHEA
    D
    MANUFACTURIN
    G

    OFFICE &
    ADMINISTRATION

    SELLING &
    DISTRIBUTION

    PRODUCT COSTING
    TOTAL COST = Prime Cost +
    Overhead Cost
    PRIME COST = Direct Labour +
    Direct Materials +
    Direct Expenses
    OVERHEAD COST = Indirect Labour +
    Indirect Material +
    Indirect Expense

    DIRECT COSTS
    MATERIAL
    LABOUR
    Spreading, cutting, bundling
    Sewing
    Finishing & packaging

    EXPENCE

    OVERHEADS
    MANUFACTURING
    SELLING & DISTRIBUTION
    OFFICE & ADMINISTRATION

    TOTAL COST OF JACKET

    PRODUCT PRICING
    Mark up

    BIBLIOGRAPHY

    THANK YOU

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