Statistical optimum methodology of table of orthogonal array, ANOM, ANOVA and RSM are applied to formulate optimum allocation design with design variables. It can be minimized average SPL of control volume, the objective function in closed system by optimal allocated positions of absorbing material. Structural natural frequency and acoustic natural frequency of cavity are analyzed by FEM and BEM in the closed system. Using BEM, average SPL of specific control volume is calculated according to the condition before using absorbing material and after using it. It is shown that noise is reduced by $5.02dB_{RMS}$ by absorbing material located at optimal position and minimum $1.83dB_{RMS}$ and maximum $3.47dB_{RMS}$ by the table of orthogonal array.