Why does one T-shirt sell for $8 and another, that looks almost the same on a hanger, sell for $80? The answer is rarely just a logo. Behind every garment is a cost sheet — a line-by-line accounting of what it took to make that piece and get it onto a store shelf. Once you understand how apparel costing works, clothing prices stop looking random, whether you are a shopper judging value or a new brand trying to price its first collection.
1. It starts with the cost sheet
A cost sheet is the garment's receipt before the garment exists. Before a single yard is cut, someone lists every ingredient: fabric, thread, buttons, zippers, labels, hangtags, packaging, sewing labor, washing or dyeing, freight, and duty. Each line gets a quantity and a price. Miss a line — and beginners most often forget labels, polybags, or the second round of shipping — and the profit you planned quietly disappears before the clothes even arrive.
2. Fabric is usually the biggest line
On most garments, fabric accounts for half or more of the total manufacturing cost. The price depends on the fiber, the weight, the width, and how much of it each garment consumes — including the waste left on the cutting table. A heavyweight cotton jersey costs more per yard than a thin one, and a patterned fabric that must be matched at the seams wastes more than a solid. If you want to understand why two shirts feel so different in your hand, start with our fabric guides, which explain how common textiles are made and what they are used for.



