The supplier’s unit price is only one part of the cost of bringing clothing into stock. For internal buying comparisons, a useful starting calculation is total relevant batch cost divided by the number of saleable units. Keep the scope consistent so you do not compare one quote with shipping included against another without it.

Define which costs you are comparing

Start with the garment invoice and identify the additional costs you actually expect to pay for that batch. These may include inbound transport, handling, inspection, approved packaging and other confirmed charges. Label estimates as estimates. Do not invent an import charge or tax rate; obtain the applicable figures from the responsible service provider or adviser.

This is a purchasing worksheet, not a complete accounting or tax treatment. Keep recoverable taxes, overhead allocation and other accounting decisions separate unless your accounting method specifically includes them.

Use saleable quantity as the denominator

Ordered, received and saleable quantities can differ. Record them separately. If some units are damaged or reserved as samples, decide consistently how your internal calculation will treat them. Do not quietly count unsaleable units as available inventory just to make the cost look lower.

A worked example

Imagine a trial batch with the following illustrative figures:

• Garment invoice: $1,000.
• Inbound transport and handling: $180.
• Inspection and agreed packaging: $60.
• Total included batch cost: $1,240.
• Saleable units received: 95.

The calculation is $1,240 ÷ 95 = approximately $13.05 per saleable unit. Dividing by 100 ordered units would give $12.40, but that would not describe the cost spread across the 95 usable units in this example.

Keep selling costs visible

Outbound delivery, payment processing, marketplace charges and return handling may affect the economics of a sale. Track them separately from the stock acquisition calculation when that makes your worksheet clearer. A cost-per-unit figure is not profit, and it does not establish the right selling price on its own.

Compare quotes fairly

Use the same currency, quantity assumptions and cost categories. Record the date of any exchange rate or transport estimate and update it before committing. Where uncertainty is meaningful, calculate a higher-cost scenario rather than presenting one precise number as guaranteed.

Review after receipt

Replace estimates with actual charges and reconcile received quantities. Keep the original worksheet so you can see why the final result differed. That history helps improve the next purchase estimate.

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