Furniture Ray Dawn produces business doors, frames, and windows. This research aims to analyze income and eligibility for UD business. Furniture Ray Dawn. Method data analysis includes revenue analysis and revenue/cost ratio analysis. The research results show the average acceptance of UD business. Furniture Ray Dawn IDR 33,500,000 / month. With total production costs as big as Rp. 16,335,662 . The production costs consist of fixed costs as big as IDR 305,662 and variable as big as IDR 16,030,000 / month. From data analysis, it was determined that UD earned income. Furniture Ray Dawn is as big as IDR 17,164,338 / month. Based on calculation appropriateness effort (R/C Ratio), a value (R/C Ratio) of Rp was obtained. 2.05 or 2.05 > 1, meaning that every cost incurred Rp1 produce income as big as Rp2.05 . So it can be seen that the UD Furniture Business. Ray Dawn is worth trying or running.