This report presents a computer program for cost estimation to evaluate many types of metallurgical and chemical processes. The program provides a convenient means of obtaining comparative costs for frequent process modifications needed to guide research. Estimation of overall process and unit operation costs call attention to sources of high cost that need further study. All costs except those for and factored from direct labor are scaled by material balance data so that effects of changes in the process flowsheet or in plant capacity can be determined easily. The report includes a description of the main routine, subroutines, and data cards needed and includes examples of computer output, a diagram of the program, and listings of all routines.