Astra — Line Sheet
Costing and pricing architecture for a garment I designed and constructed. Full bill of materials, cut-and-make estimate, margin waterfall, and a 300-unit assortment plan across a size curve and two colorways.
Costing
- Bill of materials built at P/Kaufmann trade pricing, not the donated fabric cost
- 1.95 yd shell yield derived from bias penalty and single-ply asymmetric layout
- $56.11 COGS per unit, 53% of it labor
Pricing
- $122 wholesale at a 2.17x multiplier, $245 suggested retail
- Chose 2.17x over keystone because 2.0x does not absorb commission, sampling, and markdown
- 54% stated margin realizes 48.9% at 75% full-price sell-through
Assortment
- XS-XL alpha run justified by the adjustable tie closure
- Two colorways at launch; a third would drive the smallest cell below the 12-unit floor
- 300-unit buy allocated across 10 SKUs
The sustainability position and the price architecture are the same decision.
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