This computer program determines the price per ton of coal needed to obtain a profit of 12 percent discounted cash flow. From a predetermined equipment and manning list, the program calculates all costs and prints seven tables, including the equipment and manning tables and the discount cash-flow table. Forty-four of the input variables may be readily changed to study their effects upon the final price per ton of coal or upon individual cost items. The method is adaptable for any type of mining and, with additions, for beneficiation processes. This program was written in Fortran IV for use on the IBM 1130 and with few modifications can be used on other computers.