Estimation of Dyeing Cost in Textile Sector:
To know the dyeing cost calculation is very important for all the persons related with textile dyeing job. There are so many who still don’t know the actual method of dyeing cost calculation in wet processing industry. This article will be very useful for them. In another article i have shared How to Calculate Knitting Cost in Textile Industry.
Dyeing cost calculation method in textile industry 
Dyeing Cost Calculation Method in Textile Industry:
Find out the dyeing cost and rate per kg from the given chart.
Parameters

Amount or
Quantity

Fabric quantity

400kg

Dye A consumed

5kg

Dye B consumed

3kg

Dye C consumed

2kg

Chemical A consumed

50kg

Chemical B
consumed

10kg

Shift in a day

3 shift

Total process time

12hrs

No. of labors

3

Labor wages

Rs. 200 per shift

Steam

Rs. 75000 per month

Power

Rs. 50000 per month

Transport

Rs. 20000 per month

Salary

Rs. 100000 per month

Other expenses

Rs. 120000 per month

Dyes A price

Rs. 250 per kg

Dyes B price

Rs. 300 per kg

Dyes C price

Rs. 400 per kg

Chemical A price

Rs. 5 per kg

Chemical B price

Rs. 50 per kg

Profit

20%

Solution:
To calculate the dyeing cost in textile sector, the following formula have to maintained:
Dyeing cost per kg,
Direct materials (D.M) + Direct labor (D.L) + Direct expense (D.E) + Overhead
= …………………………………………………......…………………………..........… ..... (1)
Total dyeing production
Total Dyeing Production Calculation:
Total production
= Fabric input
= 400kg
= Fabric input
= 400kg
Total Production Time Calculation:
Total production calculation,
= Process time
= 16hrs
= (16/8) shift
= 2 shift
= Process time
= 16hrs
= (16/8) shift
= 2 shift
Direct Material Cost (D.M) Calculation:
Dye A cost = Amount of dye × Dye price = 5×Rs. 250 = Rs. 1250
Dye B cost = Amount of dye × Dye price = 3×Rs. 300 = Rs. 900
Dye C cost = Amount of dye × Dye price = 2×Rs. 400 = Rs. 800
Chemical A cost = Amount of chemical × Chemical price = 50×Rs. 5 = Rs. 250
Chemical B cost = Amount of chemical × Chemical price = 30×Rs. 50 = Rs. 1500
So,
Dyeing material cost stands at,
= Rs. 1250 + Rs. 900 + Rs. 800 + Rs. 250 + Rs. 1500
= Rs. 4700
Direct Labor Cost (D.L) Calculation:
Operator wages,
= No. of labor × No. of shift × labor wage per shift
= 4×2×Rs. 200
= Rs. 1600
Direct Expense Cost (D.E) Calculation:
Direct expense = 0
Overheads Cost Calculation:
In case of steam,
= {(Cost × 2 shifts)/ (30days × 3 shifts in a day)} = {(75000×2)/90} = Rs. 1667
In case of transport,
= {(Cost × 2 shifts)/ (30days × 3 shifts in a day)} = {(20000×2)/90} = Rs. 445
In case of power,
= {(Cost × 2 shifts)/ (30days × 3 shifts in a day)} = {(50000×2)/90} = Rs. 1112
In case of salary,
= {(Cost × 2 shifts)/ (30days × 3 shifts in a day)} = {(100000×2)/90} = Rs. 2224
In case of other expenses,
= {(Cost × 2 shifts)/ (30days × 3 shifts in a day)} = {(120000×2)/90} = Rs. 2667
So,
Total overheads,
= Rs. 1667 + Rs. 1112 + Rs. 445 + Rs. 2224 + Rs. 2667
= Rs. 8115
Now, from equation (1), we get,
Dyeing cost per kg,
= {(4700+ 1600+ 0+ 8115)/400}
= Rs. 36.00
After adding 20% profit, dyeing rate stands at
= {36/ (120%)}
= Rs. 45.00