Size (S, M) L, XL:
Chest circumference: (90cm/35”, 95cm/37”) 100cm/39”, 107cm/42”
Arm circumference (31cm/12”, 32cm/12.5”) 34cm/13.4”, 38cm/15”
Sample Shown in Size M

Yarn:
(1240m/1356yards, 1300m/1420yards) 1360m/1487yards, 1410m/1542yards of DK
weight yarn.
Heavy DK weight (200m/100g), 100% Superwash Merino yarn used in sample.

Needles:
3.5mm 80cm/32” circular needle (for body)
3.5mm 60cm/24” circular needle (for neck)
3.5mm DPNs or short circular needles (for sleeves)
3.0 mm 60cm/24” circular needle (only for Size XL)

Tools:
Tapestry needle
Stitch markers
Waste yarns

Gauge:
18sts and 44row = 10cm/4” in textured stitch with 3.5mm needle in a washed swatch

I thank Leah for proofreading.