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Learning Activity Based Costing (LABC) is a new method in calculating costs in the education sector. This observational descriptive study uses a single case study method to determine the operational unit costs of the student in the Mechanical Engineering Expertise Program in the State Vocational Technology and Engineering Expertise Group in Bandung using the LABC approach. The aims this study are to obtain information about the amount of operational costs needed by a student to complete vocational education in a Vocational High School. Calculation the education costs currently used are traditional financing methods with the number of students as a driver to allocate costs. The results showed that the use of LABC was able to show more detailed and comprehensive cost information. Calculation of costs using LABC results in higher operational unit costs per student compared to existing operational unit costs.