China supplier cost

Material $ $35\mathrm{.}00$

Labor $10\mathrm{.}00$

Overhead $1\mathrm{.}25$

Transportation within China $1\mathrm{.}00$

Supplier profit $8\mathrm{.}80$

Agent's fee $2\mathrm{.}68$

Freight $($ocean carrier$)1\mathrm{.}50$

Duty, insurance, etc. $3\mathrm{.}00$

Total supplier cost $ $63\mathrm{.}23$

Domestic subcontractor cost

Monogram material $ $5\mathrm{.}00$

Labor $7\mathrm{.}00$

Total subcontractor cost $ $12\mathrm{.}00$

Total $($per sweater$)$ $ $75\mathrm{.}23$