If you want a tartan kilt from a Scottish weaver's wool, then do the basic math. The material retails for about $60 a yard. That means it wholesales for roughly half to two-thirds of that. Let's split the
difference between half and two-thirds and call it 60%.

OK, 60% of $60 a yard is $36 a yard. Put together a 4 yard "casual kilt" from that and you've got around $150 in materials. If it takes four hours of work to make a casual kilt...sewing and handwork, and
you pay a worker $15 an hour, then that's $60. Now we're up to $210 for just time and materials. Oops, don't forget the belts and buckles if you want a traditonally-closed kilt. That'll be about $15
wholesale. Velcro is cheaper. Utilitkilt snaps don't cost much, but it takes a while to set 'em. The place has to amortise the cost of their machines over 3-4 years so add another ten bucks per kilt. Then
there's rent for the space to build it....etc. etc.

The cost of making this kilt is probably around $250.

Normal retail markup on "regular" items is anywhere from 1.25 to 2x the cost of production, so this kilt would probably retail for $275-$400, which in fact is right about what they DO sell for. If anyone sold a kilt like this for less than $250 they'd be giving them away.

Let's make that exact same kilt out of poly-viscose. Instead of costing $60 a yard, retail it costs about $18 a yard. That means it wholesales for about $9 a yard. For a four-yard casual kilt that's $36.00 in materials instead of $150 in materials. Round it off to $40 to make the math easier. Building a PV tartan kilt is about as much labor as a wool one, so at $15 an hour, there's another $60. BTW, this assumes no benefits for the workers..no health insurance, retirement, etc. etc. Add in the buckles and leather...another $15. Amortization for the machines, rent, etc. etc... this kilt should cost about $115 in materials and labor. Therefore it should retail for
around $140-$200. In fact USA kilts sells their philabeg kilts for about $110, and Bear Kilts sells their 4-yard casual PV kilts for $150. In other words, they're not ripping anybody off, here.

Stillwater kilts sells tartan kilts for $75. That's their "standard" model. The only way they can do that is to use material that wholesales for about $3-$5 a yard and get them built by workers who are making $5-$7 an hour or less...meaning they're made offshore or they've whipped their production techniques into such shape that they can crank them out with less than two hours skilled labour per kilt.

It's not hard to see why a Utilitikilt costs $150. The Carhart-like canvas material probably wholesales for about $5 a yard. There are about 4 yards of material in them, so $20. The hardware is probably
another $10. They're probably paying their sewing team about $15.00 a an hour, but they're also paying them benefits like health insurance so make that $15.00 an hour $25.00 an hour. If it takes three hours to built a utilikilt, then we're talking about $75 labor costs. Add that up and the cost of making a commerical Utilikilt is about $105. So if
they charge $150, that's not unreasonable at all.

***The above posted on Rigged's SF Bay Area Kilt forum, and slighlty edited for X Marks***

What would a $40 casual kilt look like?
If it retails for $40, then it can't cost more than $30 to make, and that's the ABSOLUTE maximum. If the retailer can't make that as a bare minimum margin, they won't touch it. I know I wouldn't, and I have a bit of retail experience.

If there are 4 yards of material in this kilt, and the material wholesales for $2.50 a yard, then that's $10. That leaves you $20 to pay the seamstress/seamster to build the kilt.

Any of you guys/gals on XMarks who've built kilts think you can put one together for $20? What fabric can be bought wholesale in bulk for $2.50 a yard?

The only way to build a $40 retail-sales price kilt is to buy masses upon masses...thousands of yards of inexpensive material and have them built in third world countries where labour is under $2.00 an hour.