Garment Cost Sheet
Calculate Your True Cost Per Unit
Build a complete apparel cost sheet in minutes. Enter fabric, trims, CMT labor, overhead, and shipping — and instantly see your unit cost, wholesale price, and suggested retail price. Used by independent clothing brands and manufacturers worldwide.
Cost Breakdown — Enter Values Per Unit
| Cost Component | Amount | % of Total |
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What Is a Garment Cost Sheet — and Why Does It Matter?
A garment cost sheet (also called an apparel costing sheet or clothing production cost breakdown) is the financial backbone of any clothing brand. It's a structured document that captures every expense involved in producing a single unit — from raw fabric through to the finished garment landed at your warehouse door.
Without an accurate cost sheet, brands routinely underprice their products, absorb unexpected costs at the factory, or miss their margin targets on their first production run. Getting your clothing production cost right from the start isn't just bookkeeping — it's the difference between a brand that scales and one that stalls.
The 5 Components of a Complete Apparel Cost Sheet
1. Fabric cost per unit. Your biggest variable. Calculate it as (fabric price per yard or meter) × (yield — how much fabric each garment consumes, including seam allowance and cut waste). Fabric yield is often higher than brands expect — a woven shirt might use 1.5–1.8 yards, not 1.0.
2. Trims and materials. Everything that goes into the finished garment beyond fabric: buttons, zippers, thread, elastic, labels (woven + care + hang), poly bags, tissue paper, and any embellishments. These add up quickly on a detailed garment.
3. CMT labor (Cut, Make, Trim). The factory's fee to cut the fabric, construct the garment, and attach all trims. CMT rates vary dramatically — a T-shirt in Bangladesh might be $1.50/unit; a structured woven jacket in a premium factory could be $12+. Your apparel production guide should always include a CMT estimate before committing to a factory.
4. Overhead. Often underestimated by new brands. Include import duty (US averages 10–27% on apparel, depending on HTS code), third-party lab testing (required for children's wear and many retail accounts), QC inspection fees, sourcing or agent commissions, and a prorated share of your tech pack and design costs.
5. Shipping and logistics. Total freight cost (sea or air) divided by the number of units in the order. Sea freight is cheaper per unit but slower; air freight is 5–8× more expensive but used for rush replenishment. Calculate this per unit at your planned order volume — your minimum order quantity directly affects your landed cost.