The Spinning Calculation Program (SCP) is a dialogue oriented software tool that determines manufacturing costs for four different types of short staple yarns under a variety of manufacturing conditions. The SCP, which comprises several modules linked within a main program, instantly calculates costs for producing carded and combed ring spun yarns and carded and combed rotor spun yarns. Module 100 requires such specifications as the type of raw material used, the percentage of cotton, material costs, and quality level. Machinery parameters are listed in Module 200. Module 300 refers to such economic data as depreciation, labor rates, and insurance. Module 400 furnishes the operator with the manufacturing cost of the yarns and the manufacturing cost broken down by machine. Module 500 provides graphics on the manufacturing cost per pound. The data provided by the SCP make it easier to allocate resources, determing appropriate pricing for the sale of new or modified products, and analyze the sensitivity of manufacturing costs to changes in selected cost factors.