During the past 20 years computers have found wide application in a variety of industries. Unfortunately, very little has been published regarding the use of computers in the furniture industry. This paper will discuss maximizing machine utilization in a furniture plant but will also simultaneously address itself to profit maximization while satisfying minimum and maximum quantities as required by sales. The mathematical technique utilized in this paper is known as linear programming (LP). An example has been selected to illustrate computer utilization in the furniture industry for the purpose of optimizing machine loading while maximizing profit and fulfilling sales requirements. The LP utilized in this example will provide necessary information for management authority on Production planning decision.