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In a traditional factory set up, it isn't just one person that makes a shirt. There are various stages assigned to different teams within the factory. Broadly speaking, it's broken down into: cutting, sewing, buttoning, pressing, and quality control/finishing.
That split across different teams makes tracking the hours puts into individual items tricky. Shirts are cut in batches for instance - anywhere up to 10 layers of fabric (and therefore 10 shirts) in one go. Under the machines, they're obviously done individually. My best guess is that each shirt takes about 1-1.5 hours across the various processes.
Bespoke shirts are cut individually, which is why they cost so much more. That, and the fact you're getting a bespoke pattern made and inevitably using very expensive fabrics.
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I had to wait 6 weeks for mine but that includes the Italian shut down for August.
Joking aside I’m guessing a £200 shirt costs about £40-£60 at the factory gate (ex vat) but that’s a one off custom job with expensive fabric/buttons so can’t be cut by machine.
Actually it probably could be done by computer but you still have to enter the numbers.
If by 'break even' you're wondering whether that price tag covers the cost of making the shirt.