To create a new resource select Functions... | Setup... | Setup resources... | Resource List, this will open your resource list. Initially, this will only contain the predefined resource Labour. To add a new one, select New and a form similar to this will open:

Fill-in a Full Name that is meaningful to you and the Cycle Time Cost you want to attribute to its use. Use the Identification tab to select the Class of the resource. Press Save and you're done.

Why are there two costs?

You can specify a separate cost for setting the resource and running it (the production cycles). This is useful if you are using your resource record to model both a machine and the operators that set and run it. In this situation, setters typically cost more than runners. If you want to do this, un-check Setup cost is same as cycle cost and fill-in the Setup Time Cost.

However, it's usually better to show the machine and its operators as separate resources in your methods, especially if you have more machines than operators, or vice versa, as this gives the planning system more information on any usage constraints that may apply.