| 9 | Sewing thread | A & E | 0.15 | cones | $0.95 | 10 | $0.16 | 23 | $21.85 |
| 10 | Poly | BENGAL | 12 | pcs | $0.05 | 5 | $0.64 | 1754 | $89.45 |
| 11 | Blister | BENGAL | 2 | pcs | $0.08 | 3 | $0.16 | 287 | $22.96 |
| 12 | Carton | KDS | 0.67 | pcs | $1.65 | 3 | $1.14 | 96 | $158.40 |
| 13 | Hanger | TIC | 12 | pcs | $0.13 | 3 | $1.59 | 1720 | $221.88 |
| 14 | Sizer | TIC | 12 | pcs | $0.01 | 4 | $0.11 | 1737 | $15.63 |
| 15 | Security tag | TIC | 12 | pcs | $0.06 | 5 | $0.72 | 1754 | $99.98 |
| 16 | Paper Gum Tape | Western | 0.1 | Roll | $1.85 | 5 | $0.20 | 15 | $27.75 |
| 17 | Scotch Tape | Local | 0.2 | Roll | $0.20 | 5 | $0.04 | 29 | $5.80 |
| 18 | Plastic tag pin | Local | 12 | pcs | $0.01 | 10 | $0.13 | 1837 | $18.37 |
| 19 | RF ID | R-PAC | 12 | pcs | $0.11 | 4 | $1.36 | 1737 | $189.33 |
|
| Total Trims and accessories Cost | $6.98 |
| $971.52 | |||||
|
| C. VALUE ADDITION | ||||||||
| 20 | Inspection | ITS | 1 | pcs | $0.10 | 12 | $0.11 | 156 | $15.60 |
| 21 | Others/test | BV | 1 | pcs | $0.08 |
| $0.08 | 139 | $11.12 |
|
| Total Value Addition | $0.19 |
| $26.72 | |||||
|
| Sub Total cost/Cost of materials (A + B + C) | $21.27 |
| $2960.60 | |||||
| 22 | CM | $39.55 | 1670 | $5504.04 | |||||
| 23 | FOB | $60.95 |
| $8482.20 | |||||
|
| FOB cost/pc | $5.079 | |||||||