Tabellab
Industry Finance Intermediate

Apparel Costing: Fabric Consumption, CMT, FOB & Landed Cost

Work out fabric per garment from the marker, cost trims from the BOM, price CMT from SAM × cost per minute, build an FOB cost sheet and the landed cost, split an order by size ratio, set wholesale and retail prices and chart how markdowns melt the margin: 8 graded labs on a fictional brand and factory.

8 lessons 8 labs 1.9 h Certificate

The first lesson is free — no account needed.

About this course

An apparel costing course that costs one fictional brand's chinos from fabric to the shop floor in a spreadsheet, for fashion and sourcing students, product developers, buyers, merchandisers and small brands. You work out marker efficiency and fabric consumption per garment with a cutting allowance, cost ten trims and packing items in a bill of materials, price cut-make-trim labour from the standard minutes (SAM) and the factory's cost per minute, build an FOB cost sheet with overhead and factory margin, follow a 6,000-unit order through freight, insurance, an illustrative duty and fees to the landed cost per unit, split an order across sizes from a size ratio, set wholesale and keystone retail prices at .95 price points and chart how markdowns melt the season margin. Illustrative costs and duty rates. The first lab is free.

Lessons

  1. Fabric Consumption per Garment: Marker Efficiency and WastageLab14 minFree
  2. Trims and Accessories: the Bill of Materials (BOM)Lab13 min Pro
  3. CMT Cost from SAM × Cost per MinuteLab14 min Pro
  4. FOB Price Build-Up: Cost Sheet, Overhead and Factory MarginLab14 min Pro
  5. Landed Cost: Freight, Insurance and Duty on Top of FOBLab15 min Pro
  6. Size-Ratio Order Breakdown: Quantities per Size and Cut PlanLab13 min Pro
  7. Wholesale and Retail Pricing: Margin, Keystone and Price PointsLab13 min Pro
  8. Markdowns and Sell-Through: the Impact on Gross Margin (with a Chart)Lab15 min Pro