Garment Costing & FOB Price Calculator – Complete Excel Tool for Apparel Cost Sheets
Originally published: 19/08/2026 16:21
Publication number: ELQ-12730-1
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Garment Costing & FOB Price Calculator – Complete Excel Tool for Apparel Cost Sheets

An Excel calculator that builds a complete garment cost sheet — from fabric, trims, and CM costs through overheads and margin.

Description
This Garment Costing & FOB Price Calculator is a formula-driven Excel template built for garment manufacturers, merchandisers, sourcing agents, and exporters who need to price an order accurately before quoting a buyer. Rather than rebuilding a cost sheet from scratch for every style, this template provides a standardized, ready-to-use structure that captures every major cost component in garment production and rolls it up into a defensible FOB price.

The template follows the same logic used in real merchandising cost sheets. It starts with Style & Order Details (style number, buyer, product, quantity), then builds the per-garment cost step by step: Fabric Cost (consumption, wastage allowance, and price per meter/yard), Trims & Accessories Cost (buttons, labels, thread, packaging, and other trims), and CM Cost (cutting, sewing, finishing, and embellishment). These roll into an Overheads & Commission section, where factory overhead and buying/selling commission percentages are applied automatically. The Total Cost & FOB Price section then applies a user-defined profit margin using the standard markup-on-cost method to produce the final FOB price per garment.
From there, the Order-Level Summary multiplies everything by order quantity to show total order value, total cost, and total profit — useful for sanity-checking margins before confirming an order. An optional Buyer's Landed Cost Estimate section adds freight, insurance, and import duty to estimate the CIF price and landed cost the buyer will actually pay, which is useful context when negotiating FOB pricing. Every formula recalculates instantly as inputs change, making this ideal for comparing costing scenarios across multiple styles or buyers.

This Best Practice includes
1 excel template file (xlsx) with instruction set

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Further information

Build an accurate, standardized per-garment cost sheet from fabric, trims, and CM inputs
Automatically apply overheads and commission to reach a true total cost per garment
Calculate FOB price using a defined profit margin, removing guesswork from quoting
Roll up per-garment costing to full order-level value, cost, and profit for quick validation
Estimate buyer-side landed cost (CIF + duty) to support pricing negotiations
Save merchandisers and factory owners time compared to building cost sheets manually for every order

Garment and apparel manufacturers or exporters quoting FOB prices to buyers
Merchandisers preparing cost sheets for new styles or seasonal collections
Sourcing agents comparing costing across multiple factories or suppliers
Orders priced on a per-piece (per-garment) basis with standard fabric/trim/CM inputs
Businesses wanting a quick, standardized costing tool without full ERP/ costing software
Users who understand basic garment cost components (fabric, trims, CM, overhead, margin)

Multi-size, multi-color style costing requiring size-wise or color-wise fabric/trim breakdowns in one sheet
Complex BOM (Bill of Materials) management with dozens of trim line items or supplier-specific pricing
Businesses needing automated currency conversion for multi-currency sourcing and quoting
Precise freight, insurance, and duty calculation for customs purposes — Section 8 is an estimate only and does not replace a freight forwarder or customs broker's figures
Full factory-level cost accounting (labor allocation, depreciation, utilities) beyond a simplified overhead percentage
Situations requiring certified, audit-ready costing documentation — this tool is a working estimate, not a formal accounting record


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