Production costs consist of labor costs, raw materials and factory overhead, so the total production costs that we spend are often known as the Cost of Goods Manufactured. The total production costs will affect the calculation of gross profit, so the higher the production costs, the smaller the profit (assuming a fixed selling price). As an entrepreneur who produces goods, be it food or other finished goods, it is very necessary to calculate production costs. The main problem for business people is how to save production costs.