This chapter discusses a problem on estimating optimal testing effort expenditures minimizing the expected total software cost, which consists of costs spent in the testing and operational phases, based on a two-dimensional software reliability growth model. These models describe the reliability growth process depending on both the types of software reliability growth factors. The chapter examines numerical examples of the application of derived optimal testing effort expending polices by using actual data. It contains optimal testing effort expending policies for obtaining the cost-optimal testing effort expenditure and the cost-reliability-optimal testing effort expenditures analytically, especially for the specific model. A software project manager might have greater interest in the amount of testing effort expended during the fixed testing period for shipping a dependable software system. Estimating the shipping time of a software product and testing effort expenditure supports to develop a management plan for software testing.