This page teaches you how to build the fabric-cost and residual lines of a bedding costing sheet by live formula, for anyone who builds or checks a bedding order's cost: a merchandiser, a factory owner, a buyer, or a student. This lesson mainly teaches the money flow of a bedding order: how a price is built up from what is actually known, then checked. Track 6's denim course already fixed the formula-first costing method on Order B, the jeans, using Order B's own real, fixed fabric consumption, fabric price and target FOB price. This lesson applies the same method to Order F, the bedding set made by Alexandria Home Textiles, using Order F's own real, fixed fabric consumption, fabric price and target price.
Without this method, a person costing a bedding order might type a residual figure by hand, or worse, quote a different order's numbers as if they were Order F's own real, fixed figures. Either mistake breaks the same rule this lesson teaches: calculate by formula from what is known, and never let one order's figures be mistaken for another's.
You need: lesson 9.1 and a costing sheet's cost-component structure from Track 1. You do not need Order B's denim figures memorised; this lesson reuses its method, not its numbers.
By the end of this lesson you can:
Not covered here: what makes a bedding product different from cut-and-sew apparel (lesson 9.1); bedding quality faults (lesson 9.2); assembling a complete bedding order file (lesson 9.4).
| Term | Meaning |
|---|---|
| Costing sheet | The document that lists a garment's cost components and adds them up to its total price. |
| Cost component | One part of a garment's total price: fabric, trims, making, overhead, or profit. |
| Formula | An instruction in a spreadsheet cell that calculates a value from other cells, instead of a value typed in by hand. |
| Typed number | A value entered directly into a cell as a fixed figure, with no formula behind it. |
| Fabric consumption | The amount of fabric (by weight or length) one garment piece uses, the basis for calculating an order's total fabric requirement. |
| Percale weave | A plain, tightly woven fabric structure (one warp thread over, one weft thread under, repeated) commonly used for bedsheets, giving a crisp, matte, cool-to-the-touch feel. |
Costing a bedding order follows the same formula-first method already fixed for Order B's denim: start from the inputs that are actually known, calculate the fabric line cost by formula, then calculate the residual needed to reach the target price by formula, never a typed total. Order F, Alexandria Home Textiles' bedding set, is costed the same way, from its own real, fixed fabric consumption, fabric price and target price, set out in section 27 of docs/02.
| What can differ | The shapes you meet | Why it matters to you |
|---|---|---|
| How the inputs are fixed | Order B's denim costing (T06-C01-L04): fabric consumption, price and target FOB are genuinely fixed for Order B; only the trims, making, overhead and profit split is an honest residual. Order F's bedding costing (this lesson): fabric consumption, fabric price and target price are equally real, fixed cast facts, set out in section 27 of docs/02, not a different order's figures borrowed for teaching. | A learner must know which order a figure on a page belongs to, or they risk quoting one order's fixed figure as if it were another order's. |
| How the residual is documented | A real bedding converter's actual costing (industry-standard): costs a set from fabric consumption per set in metres, fabric price per metre, cutting and sewing labour, closures or elastic, packing and set assembly, each usually its own line once real supplier figures exist. Order F's sheet: cutting, sewing, closures or elastic, packing, overhead and profit are combined into one honest residual line, since docs/02 fixes only the fabric cost and the target price for Order F, not a further breakdown. | Combining unknown costs into one honest residual, rather than inventing a split with no supporting figures, keeps a costing sheet from overstating what is actually known. |
| Export or domestic pricing | An export bedding order would frame its total as an FOB price, the way Order A's T-shirt and Order B's denim do. A domestic bedding order would frame it as an ex-factory price plus local delivery, the way Cedar & Co.'s domestic costing works. | The formula-first method stays the same either way; only the price framing changes, exactly as it does for a garment order. |
| Make to order or make to stock | A bedding order made to a buyer's specific request (MTO) is costed against that buyer's own target price, the way Order B's denim jeans order is. A bedding order made to a local brand's own forecast (MTS), the way Cedar & Co. buys, is costed against a shelf price the brand sets itself, then worked backwards to a factory target. | The formula-first method stays the same; only which party sets the target price differs between an export MTO order and a domestic MTS order. |
| The product being costed | The same fabric-cost-plus-residual structure applies to Order A's T-shirt fabric cost, Order B's denim cost, and Order F's bedding fabric cost. | Learning the method on any one product lets you cost any other; the structure does not change, only the cost component that starts the calculation. |
Order F, the real, fixed cast order for home textiles and bedding fixed in section 27 of docs/02, is the order lesson 9.1 introduced and this lesson now costs, applying the Costing sheet's fabric-cost and residual formulas to it. Every figure that follows is Order F's own fixed figure for this reason: it states a fact about a real home-textile converter, Alexandria Home Textiles, and a real bedding order in the master cast, not a teaching estimate.
Order F's fabric line cost comes from multiplying its own fabric consumption per set by its own fabric price per metre.
Order F's residual is its target price minus its fabric line cost, covering everything else, cutting, sewing, closures or elastic, packing, overhead and profit, as one combined line.
Totalling the two lines by formula confirms the sheet reconstructs Order F's target price exactly.
| Cost line | Order F's value (USD per set) | Notes |
|---|---|---|
| Target price | 28.00 | Order F's own fixed figure, section 27 of docs/02 |
| Fabric (5.20 m/set x USD 3.10/m) | 16.12 | Order F's own fixed consumption and price, calculated by formula |
| Everything else (cutting, sewing, closures/elastic, packing, overhead, profit) | 11.88 | Residual by formula; kept as one line since docs/02 fixes no further split |
| Total | 28.00 | Formula-summed; matches Order F's target price, the sanity check |
A common mistake is presenting a different order's 5.20 m per set, USD 3.10 per metre, or USD 28.00 target price as if they were Order F's own real, fixed cast fact, or the reverse: quoting Order F's figures for a different bedding order. Order F's numbers are fixed for Order F specifically, in section 27 of docs/02, the same way Order B's denim figures, 1.45 m per piece and USD 3.20 per metre, are fixed for Order B specifically. Treating one order's figures as another's would misrepresent which order a costing sheet actually describes, and could lead someone to quote the wrong order's fixed figure in a real costing decision.
This lesson shows how to cost Order F, the academy's real bedding set, made by Alexandria Home Textiles. First, its target price is set as a reference figure. Then, its fabric cost is worked out by formula: how much fabric one set uses, times what that fabric costs. Whatever is left after subtracting the fabric cost from the target price is called the residual, and it covers everything else: cutting, sewing, closures or elastic, packing, running costs and profit, all combined into one line since the fixed figures do not split it further. Adding the fabric cost and the residual back together should exactly equal the target price; that is the check that the formulas are correct. Every single number here is Order F's own real, fixed fact, and using it correctly, rather than mixing it up with a different order's figures, matters.
A learner has just completed lesson 9.2, where Cedar & Co., a domestic buyer, stocks a Make to Stock bedding batch cut and sewn to Order F's own construction. Moving on to this lesson, the same learner assumes Order F's costing figures must also be Cedar & Co.'s own batch's actual costing, since both use the same construction.
The facts in front of the learner:
The document the learner writes, a separate course assignment:
Is it safe for the learner to quote Order F's figures as Cedar & Co.'s own batch's actual costing? Decide before opening the answer.
No. Order F's figures are fixed for Order F, the export order, not automatically for a separate domestic Make to Stock batch that happens to share the same construction.
First fact: Order F's fabric consumption, fabric price and target price are fixed in section 27 of docs/02 for Order F specifically. Second fact: Cedar & Co.'s batch is a different order, sold to a different buyer under a different business model, and docs/02 fixes no separate price for it.
The learner should treat the method, formula-first costing with an honest residual, as the transferable lesson, not Order F's specific numbers, and should flag that Cedar & Co.'s own batch needs its own real target price and fabric cost before any real costing can be produced for it. Submitting the assignment as drafted would misstate one order's fixed figure as another order's fact, exactly the mix-up this lesson's trap warns against.
Framed qualitatively, quoting Order F's figures as if they were a different order's fact, such as Cedar & Co.'s own domestic batch, could mislead a reader into believing that batch's price is already fixed when it is not. That single mistake undermines trust in every other figure the academy presents as genuinely fixed, such as Order B's own real denim figures or Order F's own real bedding figures, since a reader who has been misled once may then start doubting figures that really are fixed for the order they are attached to. This is the credibility risk this lesson's discipline, always naming which order a figure belongs to, is designed to prevent.
The Costing sheet has five columns: cost line, quantity, unit cost, target price, and a calculated line value, plus a notes column that names which order each row belongs to. Order F's target price row, fabric row and residual row are filled in already, and the total row sums them by formula, never a typed number: fabric's line value is quantity times unit cost, the residual's line value is the target price minus the fabric line value, and the total sums both. For a different bedding order, replace every Order F figure with that order's own real, fixed numbers, leaving every formula untouched.
[Download the Bedding order file](../../templates/T06-C09-bedding-order-file.xlsx)
1. Where do Order F's fabric consumption, fabric price and target price come from?
2. What is Order F's fabric line cost per set, and how is it calculated?
3. A different, unrelated bedding set uses 4.80 m/set of fabric at USD 3.50/m, with a target price of USD 30.00 per set. What is its residual, by formula?
| EN | AR | FR | TR | Meaning |
|---|---|---|---|---|
| Costing sheet | كشف التكلفة | Fiche de coûts | Maliyet tablosu | The document that lists a garment's cost components and adds them to the price the factory quotes. |
| Cost component | عنصر التكلفة | Élément de coût | Maliyet bileşeni | One part of a garment's total price: fabric, trims, making, overhead, or profit. |
| Formula | صيغة حسابية | Formule | Formül | An instruction in a spreadsheet cell that calculates a value from other cells, instead of a value typed in by hand. |
| Typed number | رقم مكتوب يدويًا | Nombre saisi manuellement | Elle girilen sayı | A value entered directly into a cell as a fixed figure, with no formula behind it. |
| Fabric consumption | استهلاك القماش | Consommation de tissu | Kumaş tüketimi | The amount of fabric (by weight or length) one garment piece uses, the basis for calculating an order's total fabric requirement. |
| Percale weave | نسيج البركال | Tissage percale | Perkal dokuma | A plain, tightly woven fabric structure (one warp thread over, one weft thread under, repeated) commonly used for bedsheets, giving a crisp, matte, cool-to-the-touch feel. |
You can now calculate Order F's fabric line cost and its residual to its target price, both by formula. The next lesson brings this Costing sheet together with the Bedding Order Shape and Quality Fault Log sheets into one complete bedding order file. Back to the course map