Any producer must choose production strategies in order to obtain a maximal profit. Producers that are dealing with different compulsions are forced to choose an alternative from a number of alternatives. Each alternative implies a certain opportunity cost. Production strategies based on a certain opportunity cost represent the strategies that the producers are using in order to establish the products that are to be made during a certain period of time according to some of the compulsions that producers deal with in order to have maximum profit. Considering the case of a restrictive sector that registers a physical production capacity because of the production hours/month, the combination of products is determined reporting the gross margin/hour of every product. This strategy leads to a maximum profit (minimized opportunity cost). Producers are often tempted to establish their strategies according to the unitary gross margin thus leading to a profit loss. This article presents both possible strategies analyzing comparatively the levels of the breakeven point that are determined by the two strategies.