In this study, plum slices were dried in a heat pump dryer designed and constructed in Ege University, Izmir, Turkey. Drying experiments were carried out at an air temperature range of [45][46][47][48][49][50][51][52][53][54][55] C. The performance of the dryer along with its main components were evaluated using an exergy analysis method. Exergy destruction and capital cost rates were used for the exergoeconomic analysis, which is based on the quantities exergy, cost, energy, and mass (EXCEM) method. Exergy destruction rates to capital cost values R ex were obtained to vary between 1.668 and 2.063 W/ USD at different drying air temperatures. R en values were observed to range from 6.258 to 5.749 W/USD. R en values decreased as the drying air temperature increased, contrary to R ex values. _ R R ex and _ R R en values increased linearly with increasing temperature due to the loss, whereas _ R R en decreased due to the relatively higher energy utilization efficiency of the heat pump. In the compressor, _ R R en and _ R R ex values decreased with the increase in the temperature contrary to the other components. _ R R ex had the lowest value in the drying duct. However, in the compressor, expansion valve, and heat recovery, _ R R ex values were found to be higher and should be improved in these units.