The article proposes and analyzes a system of differential equations modeling the interaction of the SARS-CoV-2 virus and the epithelial cells of the human lungs. Optimal control strategies representing antiviral drug treatment effects of this model are explored here. The Pontryagin’s max-imum principle is used to clarify the optimal control strategies. The exis-tence of optimal control is proved and effective strategies are illustrated. Numerical simulations, efficiency analysis, and cost-effectiveness analysis reveal that time-dependent antiviral drug with other control mechanisms, would reduce the viral load and control the infection process at low cost.