CS-2048 · POLO-2048
Approved v2NorthStar Apparel · 10,000 pcs · approved 08 Jun 2026 by Rajesh Kumar
Cost build-up — per piece
₹ per garment| Element | Basis | Qty | Rate | Amount | % of cost |
|---|---|---|---|---|---|
| Material | |||||
| Pique fabric — body | Consumption | 0.400 kg | ₹412.00 | ₹164.80 | 55.7% |
| Rib — collar & cuff | Consumption | 0.048 kg | ₹400.00 | ₹19.20 | 6.5% |
| Trims & accessories | BOM roll-up | 1 set | ₹22.00 | ₹22.00 | 7.4% |
| Conversion | |||||
| Cutting | Per piece | 1 | ₹14.00 | ₹14.00 | 4.7% |
| Sewing | SMV 14.2 @ ₹2.68/min | 14.2 min | ₹2.68 | ₹38.00 | 12.8% |
| Printing — chest logo | Job work | 1 | ₹12.00 | ₹12.00 | 4.1% |
| Packing | BOM roll-up | 1 set | ₹8.00 | ₹8.00 | 2.7% |
| Overhead | |||||
| Factory overhead | 6% of cost base | — | — | ₹18.00 | 6.1% |
| Total cost per piece | ₹296.00 | 100% | |||
Embroidery on 4,000 pcs is charged to the order, not to the standard cost
Costed at exchange rate ₹84.20 / USD
Sensitivity — what breaks this price
| Scenario | Cost / pc | Margin | Verdict |
|---|---|---|---|
| As quoted | ₹296.00 | 22.1% | Healthy |
| Cotton yarn +8% | ₹309.20 | 18.6% | Acceptable |
| Sewing efficiency 70% instead of 82% | ₹302.50 | 20.4% | Acceptable |
| Dye loss 4% instead of 2% | ₹303.40 | 20.2% | Watch |
| All three together | ₹324.10 | 14.7% | Below target |
Price & margin
22.1%
Quoted margin
- Selling price (FOB)
- ₹380.00
- Total cost
- ₹296.00
- Profit per piece
- ₹84.00
- Order quantity
- 10,000 pcs
- Order revenue
- ₹38,00,000
- Estimated profit
- ₹8,40,000
Approval trail
08 Jun 2026 · 17:10
Approved — Rajesh Kumar
Margin above 20% policy floor
06 Jun 2026 · 11:35
v2 prepared — Karthik S
Rib consumption corrected 0.052 → 0.048 kg
04 Jun 2026 · 15:00
v1 returned
Overhead recovery understated
Live variance
Tracking- Quoted margin
- 22.1%
- Actual to date
- 11.58%
- Gap
- −10.52 pts