The article discusses how using the variable costing method can help in determining the cost of manufacturing Muslim clothing. This method separates fixed costs from variable costs, which are deducted from sales to calculate the contribution margin. The study created a new information system for managing production costs, with input data like model and material costs, and output data like consumer reports and production cost reports. The goal is to assist management in planning, controlling production costs, setting the right selling price, and generating profits.