Cost Breakdown of a Men’s Woven Cotton Shirt Sold in USA Market

What the other costs added to the retail price? 

How much mark-up is added by retailers? 

The following cost breakdown chart gives answers to all of your questions.

Cost Heads	Amount ($)
Fabric CMT (Cut-Make-Trim) Quota Category FOB Price (for Complete garment)	3.00 2.00 1.80 6.80
Duty (19.8%) Freight Clearance and  inland transport LPD (Landed Duty Paid)	1.34 0.30 0.14 8.58
Private Label importer price Mark-up Wholesale Price Retail price mark-up Retail Price	3.68 12.26 18.39 30.65

Source: David Birnbaum. 2005. Source-it, Global material sourcing for the clothing industry. Hypothetical case study based on standard US costing. Retail mark-up includes R&D, design, marketing, head office costs, other costs.