The objectives of this study are to: calculate the income of farmers who do and do not convert rubber crops to oil palm starting from production, total production costs, receipts, and opinions so that the disparity in farmers' income comparison and analyzed the impact that consists of positive impact, no impact, or negative impact on the welfare of farmers after converting rubber plantations into oil palm as measured by Farmers' Exchange Rate (Farm Revenue) and Farmers' Exchange Rate (Household Revenues) on basic food and household expenditure and calculate basic prices using the complete costing method and selling price to find out Exchange Rates (Prices) Rubber and oil palm farmers for purchasing 1 kg of rice in Maur Baru Village, Rupit District, Muratara Regency. The research was conducted in Maur Baru Village, Rupit District of Muratara Regency