<![CDATA[The low income of the Pension Fund received has created new problems that have caused anxiety for retirees in their daily needs because they have not utilized all the potential and resources available, both in terms of education, skills, time, and funds for a productive activity that can make a big contribution to the family economy. The purpose of this study is that retirees (1) are able to utilize the potential they have in making bags, wallets and other forms of knitting in carrying out productive businesses (2) are able to calculate the cost of the product and set the selling price of the Knitted Bag Wallet. Of the 10 retirees who were trained through a questionnaire, it was shown that none of them were unfamiliar with knitting yarn and did not know the calculation of the cost price and the selling price. The results of the mentoring and empowerment of the knitting bag training and the calculation of the cost price and the selling price of this product have produced 5 new SMEs, which are expected to be independent and their products can increase family income. So that finally the retirees who are being trained are able to be independent and become proud SMEs. Keywords: Cost of Good Sold, Selling Price, Pension, knitting]]>
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