This paper presents a cost-optimal design approach for a single-phase dry power transformer, emphasizing the advantages of dry transformers over oil-filled types, including safety and maintenance benefits. It details the design methodology, including the selection of key variables and the use of an exhaustive search method for optimization, ultimately aiming to minimize the manufacturing cost while adhering to efficiency and performance constraints. The study finds that proper material selection and variable optimization can yield significant improvements in design and cost-effectiveness in transformer production.