T-Shirt BOM Cost Breakdown: A Professional Costing Guide for Apparel Buyers

By Clothing Factory China

Introduction: Why Accurate T-Shirt BOM Costing Matters

In T-shirt manufacturing, pricing errors rarely come from fabric price alone. Most cost miscalculations occur because buyers underestimate fabric consumption, ignore process labor costs, or misunderstand how different printing and finishing methods affect unit cost.

As an apparel costing specialist, I always advise buyers to evaluate a T-shirt quote through a complete BOM (Bill of Materials) rather than relying on a single FOB price. This article explains how professional factories calculate T-shirt BOM costs, step by step.

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What Is a T-Shirt BOM?

A T-shirt BOM (Bill of Materials) is a detailed list of all materials, labor, and processes required to manufacture one T-shirt, including:

• Fabric

• Trims

• Labor

• Printing / embroidery

• Washing & finishing

• Overhead & margin (in final costing stage)

A transparent BOM protects both buyers and factories from cost disputes.

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Step 1: Fabric Cost Calculation (Core Cost Element)

1.1 Fabric Composition

Fabric composition directly affects price, shrinkage, hand feel, and brand positioning.

Common T-shirt fabrics:

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1.2 Fabric GSM (Grams per Square Meter)

GSM determines fabric weight, durability, and material consumption.

Typical T-shirt GSM ranges:

Higher GSM = higher fabric cost + higher consumption.

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1.3 Fabric Consumption per T-Shirt

Fabric usage depends on:

• Pattern size

• Garment length

• Fabric width

• Shrinkage allowance

Typical consumption (Size L):

Cost Formula:

Fabric Cost = Fabric Price per KG × Fabric Consumption per Piece

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Step 2: Trims & Accessories Cost

Although trims are a small portion of cost, they affect brand perception.

Common trims in T-shirts:

• Neck rib

• Sewing thread

• Main label

• Care label

• Size label

• Hangtag (optional)

Typical trims cost per T-shirt:
USD 0.10 – 0.30, depending on customization.

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Step 3: Labor Cost (Cut–Make–Trim)

Labor cost is calculated based on:

• Operation time

• Sewing difficulty

• Local wage level

3.1 Standard Sewing Operations

Average labor cost per T-shirt:
USD 0.80 – 1.50

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3.2 Cost Impact Factors

Labor cost increases when:

• Fabric is thick or elastic

• Pattern is oversized

• Stitch density is higher

• Quality standard is premium

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Step 4: Printing & Decoration Cost

Different decoration techniques result in significant cost differences.

Printing cost depends on:

• Number of colors

• Print size

• Print position

• Order quantity

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Step 5: Washing & Finishing Cost

Washing enhances hand feel and appearance.

Typical washing cost:
USD 0.20 – 0.80 per piece.

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Step 6: Quality Control & Packaging Cost

Includes:

• Thread trimming

• Final inspection

• Folding

• Polybag

• Carton packing

Typical cost:
USD 0.20 – 0.40 per piece.

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Sample T-Shirt BOM Cost Summary (Reference)

Final price varies by order quantity, fabric price, and complexity.

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Key Costing Tips for Apparel Buyers

• Always confirm fabric GSM & consumption

• Ask for detailed printing cost breakdown

• Clarify whether washing is included

• Evaluate labor quality, not just price

• Use BOM comparison when sourcing factories

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Conclusion: BOM Costing Is the Foundation of Fair Pricing

A professional T-shirt BOM cost breakdown ensures transparent pricing, stable production, and long-term cooperation. Buyers who understand BOM costing negotiate better, reduce sampling errors, and avoid hidden costs.

At Clothing Factory China, we provide clear BOM-based quotations to help apparel brands control costs with confidence.