Printing Cost Calculation in Apparel and Textile Sector:
Print is a very popular portion for all types of apparel specially knit items. You will definitely received apparel export order from the buyer including print option in apparel. So, to learn printing cost calculation is mandatory for all the apparel merchandisers.
Fig: Printing cost calculation method in textile 
Printing Cost Calculation Method in Textile:
Calculate the printing cost and printing rate per kg from the below given charts.
Chart01:
Parameters

Quantity

Fabric quantity

600kg

Number of colors

3

Print paste
consumption per kg of fabric

300gm

Color 1 coverage

50%

Color 2 coverage

30%

Color 3 coverage

20%

Chart02:
Printing paste recipe:
Material

Color01

Color02

Color03

Dye

4%

6%

2%

Chemical

10%

10%

10%

Thickener

86%

84%

88%

Total

100%

100%

100%

Chart03:
Parameters

Cost or Price

Dyes (For color01)

Rs. 400 per kg

Dyes (For
color02)

Rs. 300 per kg

Dyes (For color03)

Rs. 250 per kg

Chemical

Rs. 80 per kg

Thickener

Rs. 40 per kg

1 day

3 shift

Total process time

12hours

No. of labors

6

Labor wages

Rs. 200 per shift

Curing

Rs. 8 per kg

Steam

Rs. 70000 per month

Power

Rs. 60000 per month

Transport

Rs. 30000 per month

Salary

Rs. 120000 per month

Other expenses

Rs. 100000 per month

Profit

20%

Solution:
The below formula has to follow during printing cost calculation in textile and apparel industry.
Printing cost per kg,
Direct Material cost+ Direct labor cost+ Direct expense cost+ Overhead cost
= ……………………………………………………………………………................. ......… (1)
Total print production
Now,
Total production,
= Fabric input
= 600kg
Again,
Total production time,
= Process time
= 12hours
= (12/8) shift
= 1.5 shift
Direct Material Cost Calculation:
Total printing paste required,
= Total fabric × print paste consumption per kg of fabric
= 600× 300gm
= 180000gm
= 18kg
Again,
Printing paste required per color = Total printing paste × color coverage
So,
Printing paste needed for color01 = 180kg× 50% = 90kg,
Printing paste needed for color02 = 180kg× 30% = 54kg,
Printing paste needed for color03 = 180kg× 20% = 36kg.
Material Used Per Color:
In case of color01 (90kg),
Dye = 90kg× 4% = 3.6kg× Rs. 400 = Rs. 1440
Chemical = 90kg× 10% = 9kg× Rs. 80 = Rs. 720
Thickener = 90kg× 86% = 86.4kg× Rs. 40 = Rs. 3456
In case of color02 (54kg),
Dye = 54kg× 6% = 3.24kg× Rs. 300 = Rs. 972
Chemical = 54kg× 10% = 5.40kg× Rs. 80 = Rs. 432
Thickener = 54kg× 84% = 45.36kg× Rs. 40 = Rs. 1814
In case of color03 (36kg),
Dye = 36kg× 2% = 0.72kg× Rs. 250 = Rs. 180
Chemical = 36kg× 10% = 3.6kg× Rs. 80 = Rs. 288
Thickener = 36kg× 88% = 31.68kg× Rs. 40 = Rs. 1267
So,
Direct material cost stands at,
= (Color01+ color02+ color03)
= Rs. (1440+720+3456+972+432+1814+180+288+1267)
= Rs. 10569
Direct Labor Cost Calculation:
Operator wage,
= No. of labor × No. of shift × Labor wage per shift
= 6×1.5× Rs.200
= Rs. 1800
Direct Expense Cost Calculation:
Curing = (Total production × Curing cost per kg) = (600× Rs.8)= Rs. 4800
Overhead Cost Calculation:
In case of steam,
= (Cost × 2 shifts)/ (30days × 3 shifts in a day) = {(70000×1.5)/90} = Rs. 1167
In case of transport,
= (Cost × 2 shifts)/ (30days × 3 shifts in a day) = {(30000×1.5)/90} = Rs. 500
In case of power,
= (Cost × 2 shifts)/ (30days × 3 shifts in a day) = {(60000×1.5)/90} = Rs. 1000
In case of other expenses,
= (Cost × 2 shifts)/ (30days × 3 shifts in a day) = {(100000×1.5)/90} = Rs. 1667
In case of salary,
= (Cost × 2 shifts)/ (30days × 3 shifts in a day) = {(120000×1.5)/90} = Rs. 2000
So,
Total overheads cost,
= Rs. 1167 + Rs. 500 + Rs. 1000 + Rs. 1667 + Rs. 2000
= Rs. 6334
Now, from equation01, we get,
Printing cost per kg,
(Rs. 10569 + Rs. 1800 + Rs. 4800 + Rs. 6334)
= …………………………………………..........……………..
600
= Rs. 39.20
After adding 20% profit, cost stands at
= {39.20/ (120%)}
= Rs. 49.00
Note:
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