The cost analysis for manufacturing WDIRC is shown in Table 1. There are three sections in manufacture cost to be presented for one product. First is the manufacture cost that includes material (33%), labor (22%), R&D (3%), and software fee (3%). Second is the management cost, there are marketing (5%), land & rent (5%), energy (3%), transportation (2%), and Administration fee (4%). The other is tax fee and it shares the cost about 8%. It spends about $176 on making, and the ex-factory price is priced as $ 200. Whatever we expect this product can make 12% profit on ex-factory price; this estimation of cost analysis is based on the yearly production to be 100k sets. If we upscale the production to be more, the unit cost will be down to an acceptable price in markets. On the beginning, we set $200 as the ex-factory price, this price it could be varied by local operation costs such as labor wage, energy fee, land fee, and Tax. However the management of costs is key points for an innovative product that can be sold in markets successfully. As we know, materials and labors are the major part of manufacture cost, so if we like to lower the cost, where or which country to make them is important. This product of WDIRC it doesn’t have much complicated design in structure and electric circuit, so China could be the first candidate to produce them which due to their industry development, lower making cost and a big market.