Transparent Manufacturing Cost Model for a $19 Wool Sweater - zhengleyi1988/YouTricot GitHub Wiki

PDF edition : Download this whitepaper (PDF)

Document type: Technical white paper
Version: 2.0
Published: July 12, 2026
Prepared by: YouTricot Knitwear Production Team
Location: Dalang, Dongguan, China
Language: English
Status: Public industry reference

Executive Summary

This white paper presents a transparent and reproducible cost model for a factory-priced USD 19 pure wool sweater.

The case is based on a 350g crew-neck sweater knitted in 12GG with 2/26Nm 100% wool yarn. The order contains 500 pieces divided into five colours, with 100 pieces per colour. The garment receives a softening wash, shrink-control treatment, hand-feel adjustment, finishing, inspection and private label packaging.

Under the assumptions defined in this paper:

Key metric	Result
Factory price	USD 19.00
Estimated manufacturing cost	USD 16.41
Factory gross profit	USD 2.59
Gross margin rate	13.6%
Wool yarn cost	USD 12.08
Yarn share of manufacturing cost	73.6%
Costed yarn consumption	378g per garment
Total costed yarn for 500 pieces	189kg

The analysis produces five main findings:

Raw material is the dominant cost. Wool yarn represents almost three-quarters of the manufacturing cost.
A 500-piece order divided into five colours is less efficient than a 500-piece single-colour order.
Washing, shrink control, finishing and quality inspection are functional production processes, not decorative extras.
A USD 19 factory price leaves a workable but limited gross margin.
A USD 15 price cannot support the same specification without a loss or a material change.

This document is intended for fashion brands, sourcing teams, private label knitwear buyers, wholesalers and product developers evaluating how much it costs to manufacture a sweater.

1. Purpose and Scope

Sweater quotations are often reduced to one number: the unit price.

A single number does not reveal whether the quotation includes:

The same fibre composition
The same garment weight
The same yarn quality
The same knitting gauge
The same number of colours
The same washing treatment
The same trims and packaging
The same quality-control requirements
The same trade terms
The same replacement responsibility

Two suppliers may quote visually similar sweaters while calculating fundamentally different products.

The purpose of this white paper is to make the assumptions visible.

It provides:

A line-by-line production cost model
Reproducible formulas
A definition of each cost category
A sensitivity analysis
Break-even calculations
A buyer verification checklist
A quality-control framework
Guidance for comparing EXW and FOB knitwear quotations
Limitations and appropriate use of the model

This paper is not a binding quotation and should not be treated as a universal sweater price.

2. Intended Audience

This document is designed for:

Fashion brand founders
Knitwear product managers
Sourcing directors
Private label knitwear buyers
DTC brand operators
Apparel wholesalers
Independent designers
Buying offices
Quality-control teams
Knitwear costing specialists
Importers sourcing knitwear from China

It may also be useful to anyone researching:

how much does it cost to manufacture a sweater
how much does custom knitwear cost
wool sweater manufacturing cost
fine gauge knitwear
custom knitwear OEM
low MOQ knitwear factory
knitwear quality control
FOB knitwear China

These phrases describe the subject of the paper. They should not be repeated unnaturally for search-engine manipulation.

3. Case Definition

3.1 Product Specification

Parameter	Specification
Product	Basic crew-neck wool sweater
Fibre composition	100% wool
Yarn count	2/26Nm
Yarn purchase price	RMB 230/kg
Knitting gauge	12GG
Finished garment weight	350g
Main structure	Basic jersey
Order quantity	500 pieces
Number of colours	5
Quantity per colour	100 pieces
Washing	Softening and shrink-control treatment
Finishing	Hand-feel adjustment, drying, shaping and pressing
Labels	Basic private label set
Packaging	Individual polybag and carton allocation
Factory price	USD 19.00
Model exchange rate	USD 1 = RMB 7.20

3.2 Excluded Product Features

The model does not include:

Intarsia artwork
Jacquard patterns
Complex cables
Pointelle structures
Embroidery
Sequins
Zippers
Hand crochet
Beading
Feather or tassel decoration
Complex engineered shaping
Wholegarment construction
Luxury gift-box packaging
Third-party laboratory testing
Independent final inspection
International freight

Adding one or more of these features requires a separate cost calculation.

4. Manufacturing Process Covered by the Model

The estimated manufacturing cost covers the following workflow:

Specification review
        ↓
Yarn planning and allocation
        ↓
12GG machine programming
        ↓
Trial knitting and density adjustment
        ↓
Panel knitting
        ↓
Panel inspection
        ↓
Linking and sewing
        ↓
Softening and shrink-control wash
        ↓
Drying and hand-feel adjustment
        ↓
Pressing and measurement correction
        ↓
Label and trim attachment
        ↓
Final quality inspection
        ↓
Folding and packing

Each stage creates cost, production time and quality risk.

A quotation that excludes one of these stages may look lower while describing a different service scope.

5. Costing Assumptions

5.1 Exchange Rate

The model uses:

USD 1 = RMB 7.20

This rate is used only for calculation consistency.

A commercial quotation should define:

Quotation currency
Exchange rate basis
Price-validity period
Deposit requirement
Balance-payment timing
Treatment of major exchange-rate changes

5.2 Production Allowance

The finished garment weighs 350g, but purchased yarn consumption must also account for:

Machine setup
Tension adjustment
Test panels
Waste yarn
Yarn ends
Colour changes
Panel repair
Defective panels
Sample verification
Washing-related variation

The model uses an 8% yarn allowance.

Production allowance = 8%

This is a costing allowance rather than a claim that exactly 8% of every yarn order will be discarded.

5.3 Order Structure

The order contains 500 pieces but is divided into five batches of 100 pieces.

This affects:

Yarn allocation
Machine setup
Batch tracking
Washing separation
Colour inspection
Packing control
Production scheduling
Risk of leftover yarn

The model therefore should not be applied directly to a 500-piece single-colour order.

6. Yarn Consumption and Cost

6.1 Costed Yarn Weight

Formula:

Costed yarn weight =
Finished garment weight × (1 + production allowance)

Calculation:

350g × 1.08 = 378g

Each garment therefore carries 378g of costed yarn.

6.2 Yarn Cost per Garment

Formula:

Yarn cost =
Costed yarn weight in kilograms × yarn price per kilogram

Calculation:

0.378kg × RMB 230/kg = RMB 86.94

Currency conversion:

RMB 86.94 ÷ 7.20 = USD 12.08

6.3 Total Costed Yarn for the Order

378g × 500 garments = 189kg

The order therefore carries 189kg of costed yarn.

6.4 Factors That May Change Actual Yarn Purchasing

Actual yarn purchasing quantity may change because of:

Size ratio
Yarn cone size
Yarn supplier packing units
Custom colour minimums
Lab-dip consumption
Sample development
Spare-yarn requirements
Rejected yarn lots
Repeat-order planning
Buyer-required reserve stock

The final yarn order should be confirmed after sample approval and size grading.

7. Complete Manufacturing Cost Breakdown

Cost category	RMB per garment	USD per garment	Share of manufacturing cost
Wool yarn and 8% allowance	86.94	12.08	73.6%
12GG knitting	6.50	0.90	5.5%
Linking and sewing	4.20	0.58	3.6%
Special washing	5.50	0.76	4.7%
Finishing and pressing	3.20	0.44	2.7%
Trims and packaging	2.80	0.39	2.4%
Quality control	1.50	0.21	1.3%
Equipment, energy and maintenance	1.80	0.25	1.5%
Production management	3.20	0.44	2.7%
Handling and commercial administration	2.50	0.35	2.1%
Total manufacturing cost	118.14	16.41	100%
Factory gross profit	18.66	2.59	—
Factory price	136.80	19.00	—

The RMB calculation is the controlling calculation.

Small differences may appear when individually rounded USD values are added together.

8. Detailed Cost Definitions

8.1 Wool Yarn

The yarn line includes:

Net yarn incorporated into the garment
Machine setup allowance
Test-knitting allowance
Colour-change allowance
Panel repair
General production loss

It does not automatically include:

RWS certification premiums
Custom spinning
Custom fibre blending
Custom dyeing surcharges
Small-lot dyeing fees
Yarn testing
Express yarn delivery
Long-term reserve stock

If a brand requires RWS-certified merino wool, OEKO-TEX-compliant yarn or other certified materials, documentation must be verified for the specific supplier and transaction.

8.2 12GG Knitting

The knitting cost includes:

Machine programming for a basic style
Computerized flat-knitting machine time
Operator labour
Machine setup
Yarn changes
Electricity
Panel inspection
Minor panel repair

The allocation applies to a basic jersey structure.

The following features can increase machine time:

Intarsia
Jacquard
Cables
Pointelle
Plating
Engineered ribs
Fully fashioned shaping
Multi-colour patterns
Uneven garment panels
Complex neckline construction

Gauge alone does not determine knitting cost.

8.3 Linking and Sewing

This category covers:

Shoulder linking
Sleeve attachment
Side seams
Neck trim attachment
Loose-yarn finishing
Initial assembly inspection

Cost may increase with:

Complex collars
Zippers
Decorative seams
Hand linking
Detailed plackets
Additional panels
Difficult yarn handling

8.4 Special Washing

The special washing allocation includes:

Softening wash
Shrink-control treatment
Hand-feel adjustment
Chemicals
Water
Energy
Equipment
Labour
Basic trial control

Washing can affect:

Garment measurements
Stitch definition
Surface character
Softness
Colour appearance
Dimensional stability
Pilling risk

Shrink-control treatment does not automatically make every wool sweater machine washable.

The final care claim must be based on the actual yarn, treatment and completed-garment test results.

8.5 Finishing and Pressing

Finishing includes:

Controlled drying
Steaming
Shaping
Measurement correction
Thread trimming
Surface cleaning
Hand-feel review
Pressing
Folding

Poor finishing may cause:

Incorrect measurements
Uneven side seams
Distorted necklines
Asymmetric sleeves
Inconsistent hand feel
Poor retail presentation

8.6 Trims and Packaging

The base allocation may include:

Woven neck label
Size label
Fibre-content label
Care label
Hangtag
Hangtag string
Spare yarn
Tissue paper
Individual polybag
Carton allocation

The allocation may increase for:

Custom woven labels
Branded hardware
FSC-certified paper
Recycled packaging
Biodegradable polybags
Barcode labels
Retail stickers
Premium boxes
Buyer-specific carton requirements

8.7 Quality Control

Routine knitwear quality control may include:

Yarn-lot review
Knitted-panel measurements
Linking inspection
Finished garment measurements
Surface-defect inspection
Colour comparison
Garment-weight checks
Label verification
Packing inspection

The model does not automatically include:

Third-party AQL inspection
Fibre-composition testing
Pilling laboratory tests
Colour-fastness tests
Chemical testing
Formal shrinkage reports
Buyer-appointed inspection agencies

These requirements should be confirmed before quotation.

8.8 Equipment, Energy and Maintenance

This allocation includes part of the cost of:

Computerized flat-knitting machines
Linking machines
Washing equipment
Drying equipment
Pressing equipment
Electricity
Preventive maintenance
Spare parts
Machine downtime
Equipment depreciation

Factories that exclude depreciation may appear cheaper in the short term but may have less ability to maintain stable equipment and production capacity.

8.9 Production Management

Production management covers:

Purchase-order administration
Material planning
Production scheduling
Five-colour tracking
Technical specification review
Approval records
Warehouse handling
Buyer communication
Defect and remake risk
Packing-list preparation

8.10 Handling and Commercial Administration

This category includes:

Internal carton movement
Basic local handling
Commercial documentation
General administrative support
Financial processing allocation

It is not a fixed statutory tax rate.

EXW, FOB, CIF and other Incoterms should not be treated as equivalent quotations.

9. Custom Dyeing Considerations

The base model uses a yarn purchase price of RMB 230/kg.

Whether custom dyeing is included depends on the agreement with the yarn supplier.

Custom dyeing may create additional costs for:

Lab dips
Colour matching
Minimum dyeing quantity
Small-batch dyeing
Dark-colour surcharges
Fluorescent or special shades
Re-dyeing
Colour-fastness testing
Lot-to-lot colour control
Leftover yarn

For an order of five colours at 100 pieces per colour, the buyer should confirm:

Whether each colour meets the yarn supplier’s minimum.
Whether the quoted yarn price includes dyeing.
Whether lab dips are free or charged.
Whether colour corrections are included.
Who owns leftover custom-dyed yarn.
Whether repeat orders can reproduce the approved colour.

Custom colour is not only a design decision. It is also a material-planning and inventory decision.

10. Five-Colour Order Analysis

A 500-piece order divided into five colours creates five production batches.

Each batch may require:

Separate yarn allocation
Separate machine setup
Separate identification
Separate washing
Separate colour review
Separate packing control

This structure affects production in three ways.

10.1 Lower Setup Efficiency

Fixed setup work is divided across only 100 pieces per colour.

10.2 Greater Material Risk

Each colour may leave unused yarn that cannot be used for another colour.

10.3 More Complex Quality Control

Colour, washing and measurement consistency must be managed across five separate batches.

For this reason:

500 pieces in one colour
≠
500 pieces divided into five colours

The total order quantity is the same, but the production efficiency is not.

11. Gross Margin Analysis

11.1 Revenue per Garment

USD 19 × RMB 7.20 = RMB 136.80

11.2 Gross Profit per Garment

RMB 136.80 − RMB 118.14 = RMB 18.66

11.3 Gross Margin Rate

RMB 18.66 ÷ RMB 136.80 = 13.6%

11.4 USD Equivalent

USD 19.00 − USD 16.41 = USD 2.59

The USD 2.59 is gross profit, not guaranteed net profit.

It may still need to absorb:

Exchange-rate changes
Reworking
Replacement garments
Production delays
Material delays
Machine downtime
Payment terms
Quality claims
Unplanned local logistics
Small quantity remakes

12. Break-Even Analysis

12.1 Break-Even Selling Price

The estimated production cost is:

RMB 118.14 ÷ 7.20 = USD 16.41

USD 16.41 is the approximate no-profit break-even price under the model assumptions.

A commercially sustainable price must be higher than the break-even cost.

12.2 Break-Even Yarn Price at a $19 Selling Price

Non-yarn production costs are:

RMB 118.14 − RMB 86.94 = RMB 31.20

The maximum yarn cost available at a USD 19 selling price before gross profit reaches zero is:

RMB 136.80 − RMB 31.20 = RMB 105.60

Break-even yarn price:

RMB 105.60 ÷ 0.378kg = RMB 279.37/kg

If all other costs remain unchanged, a yarn price above approximately RMB 279.37/kg would cause the USD 19 selling price to fall below break-even.

12.3 Break-Even Garment Weight at a $19 Selling Price

Maximum costed yarn weight:

RMB 105.60 ÷ RMB 230/kg = 0.459kg

Maximum finished garment weight after removing the 8% allowance:

0.459kg ÷ 1.08 = 0.425kg

The theoretical no-profit break-even finished weight is approximately 425g.

A normal commercial margin would require a lower weight.

12.4 What a $15 Price Would Require

At USD 15:

USD 15 × RMB 7.20 = RMB 108.00

Available yarn cost after non-yarn costs:

RMB 108.00 − RMB 31.20 = RMB 76.80

Maximum costed yarn weight:

RMB 76.80 ÷ RMB 230/kg = 0.334kg

Approximate finished garment weight:

0.334kg ÷ 1.08 = 0.309kg

At the same yarn price and non-yarn cost, the garment would need to fall to approximately 309g merely to reach no-profit break-even at USD 15.

This would still leave no normal factory margin.

13. Sensitivity Analysis

13.1 Effect of Finished Garment Weight

The following calculation keeps yarn price, production allowance and non-yarn costs unchanged.

Finished weight	Costed yarn	Yarn cost	Total manufacturing cost	Gross profit at $19
300g	324g	USD 10.35	USD 14.68	USD 4.32
350g	378g	USD 12.08	USD 16.41	USD 2.59
400g	432g	USD 13.80	USD 18.13	USD 0.87

A 50g weight change materially affects profitability because yarn is the dominant cost.

13.2 Effect of Yarn Price

The following calculation keeps garment weight and other production costs unchanged.

Yarn price	Yarn cost per garment	Total manufacturing cost	Gross profit at $19
RMB 207/kg	USD 10.87	USD 15.20	USD 3.80
RMB 230/kg	USD 12.08	USD 16.41	USD 2.59
RMB 253/kg	USD 13.28	USD 17.62	USD 1.38

A 10% yarn-price movement changes material cost by approximately USD 1.21 per garment.

13.3 Effect of Exchange Rate

If the selling price remains fixed in USD while most production costs are paid in RMB, exchange-rate movement affects the RMB revenue available to cover production.

Exchange rate	RMB revenue at $19	RMB gross profit
6.90	RMB 131.10	RMB 12.96
7.20	RMB 136.80	RMB 18.66
7.50	RMB 142.50	RMB 24.36

The quotation-validity period should therefore be clearly stated.

13.4 Effect of Colour Quantity

This model does not assign a universal surcharge to each additional colour because the effect depends on:

Stock-yarn availability
Custom dyeing minimums
Machine setup
Wash-batch capacity
Colour approval
Quantity per colour
Leftover-yarn ownership

Colour quantity should be confirmed before final pricing.

14. Why a $15 Quote Is Not Comparable

At the model exchange rate:

USD 15 × RMB 7.20 = RMB 108.00

Compared with the estimated production cost:

RMB 108.00 − RMB 118.14 = −RMB 10.14

The factory would lose approximately RMB 10.14 per garment before unexpected production risks.

A USD 15 quotation may therefore assume one or more of the following changes:

Reduced wool content
Lower garment weight
Lower yarn price
Fewer colours
Larger quantity per colour
Simplified washing
Reduced finishing
Trims charged separately
Simpler packaging
Reduced quality-control scope
Different trade terms
A deliberate first-order loss

A lower quotation is not automatically misleading. It may simply describe a different product.

The buyer should request written confirmation of the changed assumptions.

15. Buyer Quotation Comparison Matrix

Question	Supplier A	Supplier B	Supplier C
Fibre composition
Yarn count
Yarn supplier or grade
Finished garment weight
Production allowance
Gauge
Stitch structure
Total quantity
Quantity per colour
Stock or custom colour
Washing included
Shrink control included
Trims included
Packaging included
Quality inspection included
Laboratory testing included
Trade term
Named port or place
Replacement responsibility
Quotation validity

A price comparison is meaningful only when the underlying assumptions are aligned.

16. Production and Quality Control Framework

16.1 Before Sampling

Confirm:

Fibre composition
Yarn count
Target hand feel
Target weight
Gauge
Stitch structure
Size chart
Colour direction
Target price
Testing requirements

16.2 During Sampling

Check:

Yarn suitability
Stitch density
Measurements
Garment weight
Neckline stability
Linking quality
Washing response
Hand feel
Surface appearance

16.3 Before Bulk Production

Approve:

Final yarn
Colour standard
Pre-production sample
Measurement specification
Wash recipe
Labels
Packaging
Testing plan
Inspection method

16.4 During Bulk Production

Monitor:

Yarn-lot consistency
Panel dimensions
Machine tension
Stitch defects
Linking quality
Wash-batch control
Finished measurements
Colour consistency

16.5 Before Shipment

Verify:

Order quantity
Size ratio
Colour ratio
Final measurements
Surface quality
Labels
Packaging
Carton marks
Inspection records
Shipping documents

17. Recommended Audit Trail

A transparent costing project should retain:

Buyer tech pack
Approved yarn reference
Yarn quotation
Lab-dip approval
Sample weight record
Washed measurement record
Pre-production sample approval
Bulk yarn lot record
Production schedule
Inspection reports
Packing list
Final commercial invoice

These records allow the buyer and manufacturer to trace the relationship between specification, cost and delivered product.

18. Quality and Testing References

18.1 Dimensional Change

ISO 5077:2007 specifies a method for determining dimensional change after washing and drying.

The standard provides a measurement method. It does not guarantee a particular shrinkage result.

18.2 Pilling

ISO 12945-3:2020 describes a random tumble method for evaluating pilling, fuzzing and matting.

The test method and acceptance level should be agreed before bulk production.

18.3 Wool Care

The Woolmark Company recommends following the garment care label and generally drying wool sweaters flat unless another drying method is specifically permitted.

18.4 Responsible Wool

The Responsible Wool Standard addresses animal welfare, land management and chain-of-custody requirements.

Certification must be verified for the relevant supplier, yarn and transaction.

18.5 Textile Safety

OEKO-TEX STANDARD 100 applies to textiles tested for harmful substances.

Certificate validity and product scope should be verified rather than assumed.

18.6 Trade Terms

The ICC Incoterms 2020 rules define cost and risk allocation under EXW, FOB, CIF and other trade terms.

19. Frequently Asked Questions

How much does it cost to manufacture this wool sweater?

Under the defined assumptions, the estimated manufacturing cost is USD 16.41 per garment.

The factory price is USD 19.

How much yarn is required for one 350g sweater?

The model allocates 378g after adding an 8% production allowance.

How much yarn is required for the full order?

The model allocates 189kg for 500 garments.

Is 2/26Nm yarn suitable for 12GG knitting?

It can be suitable, but yarn count alone is not enough to confirm construction.

The factory must test the number of yarn ends, machine tension, stitch density, target weight and washing result.

Why does the yarn cost represent such a large percentage?

The garment is made from 100% wool and weighs 350g. Wool yarn therefore becomes the dominant input.

Why do five colours cost more?

Each colour requires separate setup, allocation, tracking, washing and inspection. Five batches of 100 pieces are less efficient than one batch of 500 pieces.

Does the price include custom dyeing?

Not automatically. The buyer must confirm whether custom dyeing, lab dips, minimum dyeing quantities and colour corrections are included in the RMB 230/kg yarn price.

Does shrink-control treatment make the sweater machine washable?

Not automatically. The final care claim must be based on the tested yarn, treatment and completed garment.

Is the USD 2.59 factory margin guaranteed profit?

No. It is gross profit before unexpected production, financial and after-sales risks.

Does the USD 19 price include international shipping?

Not automatically. The quotation must state whether it is EXW, FOB or based on another trade term.

Can the sweater be produced for USD 15?

Not under the same assumptions with a normal factory margin. The specification or commercial scope would need to change.

How can the buyer reduce cost responsibly?

Possible options include:

Reducing colour count
Increasing quantity per colour
Selecting stock yarn colours
Reducing garment weight
Simplifying the stitch structure
Using standard packaging
Selecting a disclosed wool blend

Removing essential quality control or changing fibre content without disclosure is not a responsible cost reduction.

20. Glossary

Term	Definition
12GG	A fine knitting gauge commonly used for refined sweaters and cardigans
2/26Nm	A metric yarn-count expression describing a two-ply yarn
Costed yarn weight	Finished garment weight plus the production allowance
Gross profit	Selling price minus direct and allocated manufacturing cost
Gross margin	Gross profit divided by selling price
Linking	Joining knitted panels loop by loop or stitch by stitch
MOQ	Minimum order quantity
Private label knitwear	Knitwear produced for sale under the buyer’s brand
Shrink control	A process intended to improve dimensional stability
EXW	Ex Works trade term
FOB	Free On Board trade term
AQL	Acceptance Quality Limit used in inspection planning
RWS	Responsible Wool Standard
OEKO-TEX	Textile testing and certification system
Tech pack	Technical document defining product construction and requirements

21. Limitations

This model has the following limitations:

It applies to one defined garment specification.
It uses a fixed model exchange rate.
Yarn price is based on the stated procurement input.
Labour and processing rates are factory-specific.
International freight is excluded.
Laboratory testing is not automatically included.
Third-party inspection is not automatically included.
The model assumes a basic sweater structure.
Actual consumption must be confirmed after sampling and grading.
Custom dyeing costs depend on the yarn supplier’s terms.
The model should not be represented as a universal market price.
A future quotation may change with material and production conditions.

22. Conclusions

The case supports the following conclusions:

Wool yarn is the dominant cost and represents approximately 73.6% of manufacturing cost.
Finished garment weight has a direct and material effect on price.
A five-colour order is less efficient than a single-colour order of the same total quantity.
Washing, shrink control, finishing and quality control are necessary production stages.
A USD 19 factory price leaves approximately USD 2.59 in gross profit.
This margin still needs to absorb production, financial and after-sales risks.
A USD 15 price cannot support the same assumptions with a normal margin.
Buyers should compare specifications and service scope rather than headline prices alone.
Every price reduction should be connected to a documented product or commercial change.
Transparent costing improves negotiation, quality planning and supplier accountability.

Transparent costing does not require every knitwear manufacturer to charge the same amount.

Its purpose is to make the differences measurable.

23. Source Article

The original case study and full commercial explanation are published at:

How Much Does It Cost to Manufacture a Sweater? A $19 Wool Sweater Cost Breakdown

Additional technical resources are available from:

YouTricot GitHub Wiki

24. Document Control

Field	Value
Document owner	YouTricot Knitwear Production Team
Version	2.0
Publication date	July 12, 2026
Review status	Manufacturing cost model reviewed
Intended audience	Fashion brands, sourcing teams, wholesalers and knitwear developers
Reuse condition	Cite the original source and preserve the model assumptions
Review trigger	Material change in yarn price, exchange rate or production assumptions

Disclaimer

This white paper is provided for industry education, sourcing analysis and commercial planning.

It does not constitute:

A binding commercial quotation
Financial advice
Tax advice
Legal advice
A certification guarantee
A production contract
A delivery commitment

Final prices, specifications, testing requirements, payment conditions and trade terms must be confirmed in a written agreement between buyer and supplier.