Business always tries to find ways to improve its competitiveness and gain maximum profit. Organizations easily determine the maximum production and profit level through the simplex method in linear programming. This dissertation examined the profit maximization point for dining chair and sofa manufacturing by a Company, through simplex method in linear programming and graphical method. The findings showed that the Company can improve its profit by 2.89% for dining chair and sofa manufacturing cases if it follows the new profit maximizing point that is determined by this study.