# How to Yarn Cost Calculation in Apparel Industry Easy Way: Merchandising Department

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## Introduction

Every merchandiser in apparel industry have to know how to yarn cost calculation for a specific order. In the apparel manufacturing process, the merchandiser is usually responsible for determining the proper yarn quality for a particular order based on the fabric specifications or a sample swatch provided by the manufacturer. The merchandiser must work back and identify the fabric details. These details include yarn count, ends per inch, picks per inch for woven fabrics and the course per inch and wales per inch for knitted fabrics. The merchandiser needs to come up with a yarn requirement according to the fabric’s metre square or unit area based on those details. This will help the merchandiser estimate the approximate quantity of yarn needed for the order in the apparel industry.

## Formula of Yarn Cost Calculation

To yarn cost calculation, it is necessary to identify the GSM (gram per square metre) of the fabric, for both knitted and woven material. Following given some formula of yarn cost calculation.

1. For woven fabric
• warp weight= {EPI×39.384×453.4×(crimp+100)}÷(warp count×0.914×840×100)
• weft weight= {PPI×39.384×453.4×(crimp+100)}÷(Weft count×0.914×840×100)
• GSM of woven fabric= Warp weight + Weft weight
2. For knitted fabric
• Count in Ne= (0.59×length in meter)÷ weight in grams
• yarn length (m)= {(loop density × 39.384 × 39.384 × loop length (mm)}÷1000
• GSM= {0.59 × yarn length(m) × (100+ shrinkage)}÷ { count (Ne)×100}

## Exercise of Yan Cost Calculation

Exercise 1: The clothing manufacturing company received an order for the development of fabric with the following description. The fabric is 100% linen warp and 100% acrylic weft with 65 EPI and 60 PPI respectively. The warp and weft counts of the fabric are 2/100s and 120 denier respectively, while the warp and weft crimps are 4% and 8%, respectively. Calculate the cost of yarn per square metre. Here’s what the yarn price is, linen yarn is Rs.450 per kg, acrylic yarn is Rs. 285 per kg.

Solution

Here,

• Ends per inch (EPI)= 65
• Picks per inch (PPI)= 60
• warp count= 2/100= 50s
• weft count= 120 denier
• warp crimp =4%
• weft crimp= 8%
• Linen yarn price per kg= Rs. 450
• Acrylic yarn price per kg= Rs. 285

We know that,

• warp weight= {EPI×39.384×453.4×(crimp+100)}÷(warp count×0.914×840×100)
• warp weight= {65×39.384×453.4×(4+100)}÷(50×0.914×840×100)= 31.45 gram

Let’s convert the weft count from denier to English count (Ne)

• English count (Ne)= 5315÷Denier= 5315÷120= 44.29

Now,

• Weft weight= {PPI×39.384×453.4×(crimp+100)}÷(weft count×0.914×840×100)
• Weft weight= {60×39.384×453.4×(8+100)}÷(44.29×0.914×840×100)=34.04 gm

Now calculate yarn cost

• Total weigh of the fabric= warp weight+ weft weight= 31.45+34.04= 65.49 gm
• Cost of warp yarn= warp weight (gm)× yarn cost per kg
• Cost of warp yarn= 31.45 × (450÷1000)= Rs. 14.15
• Cost of weft yarn= 34.04 × (285÷1000)= Rs. 9.7
• Total cost of yarn per square metre of fabric= 14.15+9.7= Rs. 23.85

Exercise 2: An export company of knit garments received an order for the development of knitted fabric. Besides being made of 100% cotton, the fabric has the following other characteristics: 85 CPI, 80 WPI, 40s ne and 0.95mm loop length. Taking cotton yarn as a price of Rs. 280 per kilogram and knitting shrinkage of 5%, calculate the cost of the yarn per square meter.

Solution:

Here,

• Course per inch(CPI)= 85
• Wales per inch (WPI)= 80
• Yarn count= 40s
• Loop length= 0.95 mm
• Knitting shrinkage= 5%
• Cotton yarn price= Rs. 280

Now,

• Loop density= course per inch× wales per inch= 85×80= 6,800

We know,

• Yarn length (m)= {(loop density × 39.384 × 39.384 × loop length (mm)}÷1000
• Yarn length (m)= {(6,800 × 39.384 × 39.384 × 0.95}÷1000= 10020.1 meter

Now,

• Gsm= {0.59 × yarn length(m) × (100+ shrinkage)}÷ { count (ne)×100}
• Gsm= {0.59 × 10020.1× (100+ 5)}÷ {40×100}= 155.19 gm

Now, calculate the yarn cost

• Yarn cost= yarn weight per square metre × yarn price
• Yarn cost= 155.19 × (280÷1000)= 43.45 per square metre.

Total yarn cost is Rs. 43.45 per square metre.

## Conclusion

These are the yarn cost calculation process which is used in the apparel industry in the merchandising department. If you have any question about yarn cost calculation, feel free to ask me below comment box.

## Reference

1. Krishnakumar M., Apparel costing– A functional approach, Abhishek publication, chanigarh, India.
2. R. Rathinamoorthy, R. S. (2018). Apparel Merchandising. Chennai: Woodhead Publishing India Pvt. Ltd.
3. Grace I. Kunz, Ruth E. Glock, (2004), Apparel Manufacturing: Sewn Product Analysis. 4th Edition. Prentice Hall.

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