It is a set of expenses that are spent to create goods. This is usually the result of the sum of production factors (the land, labour, capital). The cost of production varies according to the price of production factors and the amount of production goods and the quality of raw materials and techniques in which it is used. The cost of Iranian rug production can be summed up as follows: (1) the costs of capital (land, virtues, credits) of about 15 percent 2-percent of its wages, ranging from purchases, tolerance, coloring, with about 55 percent. The first material is about 30 percent.