^^The numbers make sense. It costs $56.06 to manufacture the garment (without overhead), and they sell it to the retailer for $160. The retailer needs to make money, which includes covering their overhead costs, so they buy the garment for $160, then sell it for $325 or whatever [insert your own Blackbird markup joke here]. So it only cost $56 to make but it's sold to the consumer for $325. But like AR_Six pointed out, without the cost of overhead figured in these numbers are essentially meaningless. From this scenario it sounds like the manufacturer is making just over $100 on each pair of jeans, but if their overhead (cost of rent on their offices and stores, utilities, etc.) is high then some, possibly even most, of that dollar amount could be going to cover those costs. There's no way to know how much they actually walk away with. Same goes for the retailer.