Footwear Costing

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Cost of making a shoe has the following components

  1. Leather
  2. Upper materials
  3. Sole and Heel
  4. Full Shoe materials
  5. Packing materials
  6. Cutting/Closing/Bottoming cost
  7. Rejection / Rework Cost
  8. Admin overheads
  9. Freight/Insurance/Interest
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