The most important decision of process planning for the manufacturing system is the machine selection problem to minimize machining costs. Each machine has its own different machining performance indicating a different fraction of scrap, making the cost of scrap generated by machining is different for each machine. Therefore, when we decide on machine selection, we must consider the machining cost and the cost of scrap generated. This paper describes the statistical model for the fraction of scrap generated by machining and the machine selection algorithm considering the total cost including the machining cost and the cost of scrap generated.