For a long sleeve shirt: (measurement chart)

Part	Dimension
Collar	16”
Chest	48”
Center back length	31”
Sleeve length	34.5”
Drop shoulder	21” (yoke)
Arm hole depth (1/2)	0.5”
Cuff	9”
Pocket	6”*5.5”
Yoke is all time	4”

Back part:
The part of a garment, which covers the back part of human body.

Back part of shirt

Formula:
                                  = [(31” + 2”) × (24” + 2” ) /36] / 44

                                  = 0.541yds

Yoke:
A shaped piece fabric in a garment, fitted about or below the neck and shoulders, from which the rest of the garment hangs. It can be split in two, called the ―split yoke.

Yoke of shirt

Formula:
                                       = [(21” + 4”) × (4”+ 1”) / 36] / 44

                                         = 0.079yds

Front part:
The front part of a shirt.

Front part of shirt

Formula:
                                         = ([{31”-1 ¼” + 1”} × {12” + 2 ½” }] 2” /36) / 44

                                         = 0.562 yds

Sleeve:
The part of a garment that covers the arm and is usually cut wider than the cuffs. Most sleeve lengths fall between 32 and 36 inches.

Sleeve

Formula:
            =( [{34 ½” -11”} +1”] × {21” +1”} × 2 /36) / 44

            = 0.68yds

Cuff:
A fold or band serving as a trimming or finish for the bottom of a sleeve. Some cuff styles include: French Cuffs and Barrel Cuffs.

Cuff

Formula:
                                        = [(9” + 3”) × (2 ½” + ½” ) ×2 /36] / 44

                                        = 0.05yds

Pocket:
A small bag like attachment forming part of a garment and used to carry small articles, as a flat pouch sewn inside a pair of pants or a piece of material sewn on its sides and bottom to the outside of a shirt.

Pocket

Formula:
                                          = [(6” +2”) (5½” +1”) /36] / 44

                                          = 0.032yds

Collar:
The part of a shirt that encompasses the neckline of thegarment, often so as to fold or roll over. Comes in various shapes, depending on the face shape and occasion.

Collar

Formula:
                                       = [(16” + 5”) × (2” +1”) × 4/36] / 44

                                       = 0.159yds

Total Consumption for one Garment:

= 0.541+0.079+0.562+0.68+0.05+0.159+0.032

= 2.100yds/ per garment

Per dz = 2.100 ×12

= 25.20/dz (ypd) + 5%(wastage)

= {25.20 ×5 / 100} + 25.20

= 1.26 + 25.20

=26.46yds

If the price for the fabric is $0.95 per yds. The cost for the garment will be

Cost per dozen (Fabric)                                         = .95x 26.46

                                                                             = $ 25.14

Accessories: cost /dz                                             = US $ 6.00 (1 piece all time $ .15)

CM /dz                                                                 = US $ 10.00 
……………………………………………………………………………………………..
Subtotal                                                                = US $ 41.14

Transport cost from factory to sea or airport (.5%) = US $ 0.20

Clearing and loading cost (2%)                              = US $ 0.90

Overhead cost (.5%)                                             = US$ 0.20 
………………………………………………………………………………………………
Net cost price                                                       = US$ 42.44

Profit (10%)                                                         = US $ 4.2
………………………………………………………………………………………………
Net FOB price                                                     = US$ 46.64

Freight (4%)                                                         = US$ 2.00
……………………………………………………………………………………………..
Net C & F price                                                   = US$ 48.64

Insurance (1%)                                                     = US$ 0.48
…………………………………………………………………………………………….
Net CIF price                                                      = US $ 49.12