**Costing of Folded Yarn:**

The cost of folded yarn is the sum of the cost of the component threads required and the cost of folding. The quantity of component threads required includes also waste made during the process of folding. This may or may not be significant. Here, we will discuss costing of folded yarns calculation with the example.

The following formula will be used during calculating the costing of folded yarns:

Cost of folded yarn,

**= Cost of folding + {(weight of component thread A required × it’s the price per unit weight) + ****(weight of component thread B required × its the price per unit weight)}**

Where A, B are the component threads of which the folded yarn is composed.

**Costing of Folded Yarns Calculation with Example**

**Example:**

A folded yarn is composed of one thread of 14 tex and the other of 12 tex. The price per kg. of 14 tex and 12 tex threads is Rs. 9.00 and Rs. 10.00 respectively. If the cost of folding pr kg. is Re. 0.35, calculate the cost of 1 kg. of the folded yarn. Ignore waste and contraction due to twisting.

**Solution:**

Quantity of yarn in 1 kg. of folded yarn,

= Quantity of 14 tex thread in 1 kg. of folded yarn + Quantity of 12 tex thread in 1 kg. of folded yarn.

Now,

1 kilometer of folded yarn will contain 1 kilometer of 14 tex and 1 kilometer of 12 tex thread. The weight of 1 kilometer of 14 tex thread is 14 grams. And that of 12 tex is 12 grams.

Therefore, 1 kilometer of folded yarn will weigh (14+ 12) = 26 grams.

Therefore, 26 grams of folded yarn contain 14 grams of 14 tex thread.

Therefore, 1 kg. (1000 grams of folded yarns contains,

……14

= ……… kg of 14 tex thread.

……26

= 0.5385 kg.

Therefore,

1 kg. of folded yarns contains (1 – 0.5385) = 0.4615 kg. of 12 tex thread.

Price of 0.5385 kg. of 14 tex thread = 0.5385 × 9

= Rs. 4.8465

And,

Price of 0.4615 kg. of 12 tex thread = Rs. 0.4615 × 8

= Rs. 3.692

Therefore, the price of the component thread in 1 kg. of folded yarn,

= Rs. 4.8465 + Rs. 3.692

= Rs. 8.54

Therefore, the cost of 1 kg. folded yarn,

= Rs. 8.54 + Re. 0.35

= Rs. 8.89

So, the cost of 1 kg. of the folded yarn is Rs. 8.89.

Author of this Article:Mayedul IslamAssistant Chemist Ha-Meem Group, Tongi, Gazipur, Bangladesh Email: [email protected]