This paper is prepared for a design of a small scale vegetable tanning factory. to produce leather for bag or suitcase. The capacity of it will be 22 pieces/day dry cow hides. This factory economical calculations are as follows : the total capital is fixed capital + working capital + Rp 80. https://www.spidertattooz.com/OPI-GelColor-Magnet-Tool-Mauvnetic-Poles-0-5-oz-p21159/