Use an underwear manufacturing cost breakdown to separate fabric, construction, labels, packaging, sample fees and freight when comparing quotations. Underwear unit cost depends on fabric consumption, construction, order volume, the color/size split, branding and packaging. The cheapest quoted garment is not automatically the lowest landed cost; compare the same specification and delivery terms.

Build a cost breakdown
Request an itemized quotation when you change an existing style. A cotton brief, lace-trim brief and bonded polyamide brief use different materials and operations. Compare them as different product propositions instead of assuming their price differences come only from the fiber.
| Cost driver | Question for your quotation |
|---|---|
| Fabric and trim | Which composition, weight and lace specification is included? |
| Construction | Which seams, bonded edges and gusset finish are included? |
| Color and size mix | Does the mix create separate fabric or cutting runs? |
| Branding | Are setup, labels and custom elastic included? |
| Packaging | Are bags, labels, boxes and cartons priced separately? |
| Delivery | Which freight, insurance, duties and taxes are excluded? |
Distinguish one-time and repeat costs
Pattern development, grading and artwork setup may be separate from the repeat garment cost. Ask which charges recur on a reorder and who owns the approved artwork and patterns. Do not divide a setup charge by a large hypothetical order when your actual first run is much smaller.
A simple planning calculation
An internal estimate can use: landed cost per sellable unit = total garment, setup, packaging, freight and import costs divided by the expected sellable quantity. Use your own quotations and tax advice for the destination. No fixed retail margin or factory price is implied by this formula.
Calculate the cost of an accepted unit
For planning, divide the confirmed garment, development, packaging, freight and applicable import costs by the number of saleable units you expect to receive. Keep recoverable taxes separate where relevant. This is a comparison method, not a DIYASI price estimate; ask a customs or tax adviser about your destination.
| Cost group | Check before comparing |
|---|---|
| One-time development | Pattern, grading, artwork and sample rounds |
| Recurring production | Fabric, trims, labor, inspection and packing |
| Logistics | Freight, insurance, customs clearance and destination charges |
| Reorder assumptions | Reused artwork, components already paid for and quantity changes |
One more thing
Does ordering more always reduce the cost?
A larger order may spread setup costs, but unused inventory can outweigh the unit-price saving. Review demand, size distribution and reorder timing alongside price.
Sources & further reading
Product examples refer to the DIYASI catalogue. External standards explain their own scope; a reference is not a claim that a specific garment or factory is certified.
Current DIYASI styles and specifications ↗Put the details into practice.
Share your selected styles, target market, planned quantity and branding needs.
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