Executive SummaryOur report contains about the “Green life digital anti pollution air mask”. We are launching digital anti air pollution mask by pure logic labs in Bangladesh to ensure the best of the air quality for both indoors and outdoors. Where digital anti pollution air mask is becoming a big challenge, This mask is trying to reduce this problem and improve the Quality of the air where we breathe. This company located in Bashundhara, Bangladesh .It's specialized air purifier and pollution face mask for the safety of our health.In this report, we presented the various cost identification that is required for our business. Costs were analyzed and determined according to their nature of being whether a fixed or variable cost.In this report we calculate our manufacturing cost per unit to be 273tk, and Total FMOH 875000tk. We are using absorption costing for our product cost.In addition, we also fixed the selling price of our product at 4188tk. Followed by this, we provided justification and information to clarify why we picked up this selling price for each packet of anti pollution Mask.