**Folded Yarn:**

The costing of folded yarns depends on the price of their constituent threads. Therefore, when the component threads are of the same count, the case is very simple. But when the folded yarn is composed of threads of different counts or of different take-ups, or both, the cost of the folded yarn will depend on the proportion in which the constituent threads occur in the resultant folded yarn.

**Costing of Folded Yarns**

**Example:
** Calculate the price per pound of 2 fold yarn made by twisting together 20’s and 32’s singles. Price of 20’s and 32’s yarn Rs. 2 annas 3 and Rs.3 annas 2 per pound, respectively. The cost of folding per pound is 2 annas.

Rs. 2 annas 3 = 35 annas, and

Rs. 3 annas 2 = 50 annas.

……………………………………………..1

1 hank of 20’s thread weighs = …… lb

…………………………………………….20

………………………………..1

Therefore, its price = ……. X 35

……………………………….20

…..7

= ……annas

…..4

…………………………………………….1

1 hank of 32’s thread weighs = .…… Lb

…………………………………………….32

……………………………………….1

And, therefore, its price = …… X 50

……………………………………..32

( Note: The price quoted here may be changed according to the current market place)

…..50

= ……. annas

…..32

………………………………………………….1……..1……..13

Therefore, 1 hank of folded yarn = …… + ….. = ……..lb

…………………………………………………20…….32….160

………………………..7……..50

And its price is = …. + ………

…………………………4…….32

….106

= ………

……32

……………………………………………………………..106…..13

Therefore, price per pound of folded yarn = …… ÷ ……. + 2 ( cost of folding)

……………………………………………………………….32…..160

…106 X 160

= ……………….+ 2

….32 X 13

…..530

= ………..+ 2

…….13

….556

= ……. Annas

…..13

…………………..3

= Rs. 2-10-7…….pies

………………….13

Alternatively, L.C.M. of 20 and 32 is 160.

Author of this ArticleS.M. Bappy RanaDept. of Textile Engineering Bangladesh University of Business & Technology Cell: +8801781630519