Direct costs of fabric, trim, and materials for a style are based on estimates derived during sample production. The first step in costing materials is to determine the yardage and materials required for the production of a single garment. This information may originate from the design room or pattern makers as specifications are developed and samples produced for each style. Firm with Computer-Aided Design (CAD) systems use the data entered for each style to determine the required fabric yardage for a single garment. Other direct materials costs, such as inspecting and shading of fabrics, are figured on a per yard basis. Freight' costs are calculated for each unit of fabric or trim. Cost comparisons may be made between the various sources of fabrics.
Materials costs are affected by the percentage of utilization. Utilization depends on how much of the material is actually used compared to the total purchased. Poor utilization can come from poorly engineered designs, flawed or unusable fabric, inconsistent widths, careless cutting and large minimums. Many firms have established standards for fabric utilization. The invoiced cost per yard of fabric, trim, and findings is obvious but the actual yield from the total materials purchased must be reflected in the garment cost. Fabric invoiced at $3.00 per yard may end up costing $4.00 per yard due to waste and poor utilization. Many firms use a percentage of cost per yard to cover wastes.
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