Allwood provides a nice analysis of a cotton T-shirt in , along with technical assumptions in an annex. For one T-shirt, he estimates 16 MJ for material, 24 MJ for production, 7 MJ for transportation to sellers, 65 MJ in use, and -3 MJ for disposal (where heat is reclaimed through incineration). We include production and product transport in manufacturing, and we combine use and disposal into end-use.