Crispy mushrooms are one of the snack foods made from oyster mushrooms. 'Reginda' Crispy Mushroom is oneof the snack businesses in Banjar Patroman, West Java. This study aimed to 1) determine the production costs,revenues, and income at 'Reginda' Crispy Mushroom, 2) assess the feasibility of the business, and 3) determine the production price and income risks at Reginda Crispy Mushroom. The data used were primary and secondary
data. Sampling was done using purposive sampling with key informants. The research concluded that the total cost from 2018-2022 amounted to Rp 299,349,273, the revenue amounted to Rp 436,653,701, and the total income amounted to Rp 137,349,428. The B/C ratio of 'Reginda' Crispy Mushroom was 0.45, and the R/C ratio was 1.45. The Net Present Value (NPV) was Rp 238,452,324. 'Reginda' Crispy Mushroom would break even
when obtaining an average production break-even point (BEP) of 218.8 kg per year, with an average BEP in rupiah of Rp 36,094,130 per year. The Internal Rate of Return (IRR) obtained was 79.03%. From the payback calculation, the payback period generated was 1.1 or 1 year, 1 month, and 2 days. The average production was 622.45 kg, with a coefficient of variation of 0.42. The coefficient of variation value was less than 0.5, indicating low
risk. Price risk calculation showed an average price of Rp 85,000, with a coefficient of variation of 0. A coefficient of variation value less than 0.5 indicates a low-risk category. The income risk calculation showed an average income of Rp 27,469,885.6, with a coefficient of variation of 0.63. The income risk was more significant than 0.5,
indicating a higher risk for the business