The Maximal Profit Model for reaching an optimal design of the production line undergoing the limitations of obtainable resources is presented in this paper. This model is treated as an integer programming problem, and an efficient step-by-step algorithm to solve this problem is also constructed. In addition, it is discussed that the operation cost of a machine does not include idle and breakdown situations while the maintenance cost for a broken machine should be considered. This study offers a better tool for achieving the optimal design of a flexible production line and reveals the special applicability of the shortest path in production line design.