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 45-55 degrees 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 Rex were obtained to vary between 1.668 and 2.063W/USD at different drying air temperatures. Ren values were observed to range from 6.258 to 5.749W/USD. Ren values decreased as the drying air temperature increased, contrary to Rex values. [image omitted] and [image omitted] values increased linearly with increasing temperature due to the loss, whereas [image omitted] decreased due to the relatively higher energy utilization efficiency of the heat pump. In the compressor, [image omitted] and [image omitted] values decreased with the increase in the temperature contrary to the other components. [image omitted] had the lowest value in the drying duct. However, in the compressor, expansion valve, and heat recovery, [image omitted] values were found to be higher and should be improved in these units.