(Huston, 2006). The correct definition of production cost per unit can be summarized as the cost of production divided by the total number of units produced. Production costs determine the amount of profit the firm is able to make and allow the firm to establish optimal production points (Ricardo, February 22, 2005). To define a higher cost of production, some researchers made this happen and called it cost of production theory. (Culloch, 2003). The production cost theory of value is the theory that the price of an object or condition is determined by the sum of the cost of the resources needed to make it (Zailani, 2004). Cost can constitute any factor of production (including labor, capital, or land) and taxation (Nicholas, 2000). The cost of production depends on three fixed costs that the company must pay regardless of whether it works or not. (Sasser, 2001) Then come the variable costs that the company uses in its inputs and the last total cost which is the sum of fixed and variable. (Cavazos, 2005). However, to know the impact of quality management on production costs, researchers first focus on the relationship between quality management and productivity. Improving quality requires additional resources and effort without any increase in production that the company aims for the manufacturer. Techniques to improve quality and product generally are not