This document provides a spin plan for producing 12 tons per day of 32 Ne carded yarn for a weaving mill. The plan includes: 1) Calculations for the number of machines needed at each process step to achieve the production target within an 8 hour shift while accounting for typical waste percentages at each step. 2) Determinations of the number of machines required for winding (6), ring frames (54), simplex machines (7), drawing frames (3-4), carding machines (9) and blowroom lines (1). 3) Notes that the calculations were compiled and assembled by AKM Sahedujjaman, a textile engineering student, on April 8, 2018