Prior to production, a feasibility study on the product need to be carried out. In relation to production, planning and scheduling are the most important aspect of decisions. This study is aimed at formulating a linear programming model that will minimize the total Production Unit Cost (PUC) of BETA GLASS Plc. Onitsha. It will enable them reschedule the total production variables, in the event of a change in the system. A secondary data was collected on the company’s monthly production from January to December, 2017. A Linear Programming Problem (LPP) also was formulated from the data. We used the Big-M-Method for analysis and the Optimal Solution (OS) was determined using Microsoft Excel Solver Version 15.0. Then the output showed that the Total Unit Cost (TUC) of producing bottles was reduced to the minimum, (NGN1.24-NGN0.76). This implies that the TUC has been reduced by 48%. The PUC in (NGN) for the inventories are: (X1) = 0.01k, Raw material (X2) = 0.09k, Regular labour (X3) = 0.03k, Overtime labour (X4) = 0.15k, Transportation (X5) = 0.69k. The result yielded the (OS) of: X1 = 0.05k, X2 = 2.21k, X3 = 0.63k, X4 = 0k and X5 = 0.54k