The aim of this research is to find out process of production and the relation between cost, sell price and percentage of bieak even point. production of capacity planned is 480 pairs per day, so thit in a year with 2gg work day the capacity produced is 138,240 pairs of man shoe lasting. Manufacturer works for g hours a day. The economical carculations are as foilows : the totar .rpi,rr i, n-ro capitar + working capilrl =Rp 2,257,640,603.00, the torar production cost is variabre cost a I* * fixed cost a year = Rp 2,031,g29,715.N; the manufacturing cost = Rp 14'698.00/pairs, the profit carcurarion before taxing is Rp 627,63r,405.00, after taxing is Rp 502,105,124.00; the pay out period calcuration consists of the percentage of profit to return the capitar (rate of return) before taxing is 27.g0 vo, after taxing is 22.24 vo and the pay out period before taxing 2 year il months, after taxing 3 year 6 months the break even calculation consists of the break even point is Rp 1,387,146,821.00, the percentrge of break even point is 53.g2 vo and the capacity of break even point is 7 ,440,077 pairs shoe last.