Five to ten years ago, many experts argued that the printing business would disappear due to the availability of office equipment, including computers and printers of various variations. These predictions were not destined to come true. And despite the possibility of printing at home, many people opt for printing houses. Modern printing workshops provide a wide range of services: from regular black and white to large format printing.

Ideas for starting a printing business

Why, with all the availability of office equipment, do most people turn to printing houses?

The first factor is the quality of the print. Home printers are not able to compete with professional printing equipment.

Secondly, it is not so often that the average resident of the CIS needs printing, for example, color. Accordingly, there is no point in buying an expensive printer in order to print 20–30 photos several times a year.

The third is cost. When it comes to large volumes, the cost per unit decreases. Therefore, we can say with confidence that demand is still higher than supply.

With the advent digital technologies The share of printed photographs has decreased, but the total number of photographs is growing quite quickly. On average, each person takes 5 to 10 photos per day. Despite all the convenience of storing photos in electronic format, many turn to printing houses to print them.

The printing business can be divided into two branches:

• black and white printing;
• printing images.

Black and white printing can be either a separate direction in the printing house or complementary. In the first case, the advantages include lower costs for equipment, and the disadvantages include the location, since it really high demand will only be in office centers and educational institutions. But the competition in such places is quite high. As a secondary service, in a printing house focused on the production of images, black and white printing will be a good help for business, since it does not require additional cash injections.

Despite the widespread use of color printers, photo printing remains a very popular service.

Printing images, in turn, is divided into:

• T-shirt printing;
• printing photos;
• printing business cards;
• printing on mugs;
• wide format printing.

T-shirt printing

This type of printing business is very interesting. First of all, T-shirts are the most popular part of the wardrobe. Secondly, among potential clients there will be not only people who want to be different or give a unique gift, but also companies. Companies will order T-shirts for:

• PR campaigns;
• personnel;
• gifts for new or regular customers.

A T-shirt for a private person usually contains original inscriptions or funny drawings

To start a T-shirt printing business you will need:

• good designer;
• screen printing machine;
• textile printer;
• heat press;
• specialist in working with this equipment.

Photo gallery: necessary equipment for printing

Printing photos

Photos are printed in all color printing houses, and the demand for this service is not falling. To stand out from your competitors, the additional service of a photographer is perfect. Thus, among the clients there will be not only those who want to print their photographs “as a keepsake”, but also people who need photographs for documents.

To maintain competitiveness, print quality must be at a consistently high level. You shouldn’t chase the “long ruble” and buy cheap analogues of “consumables” and equipment.

You don’t have to buy all the photographic equipment yourself, just rent out the space professional photographer having necessary equipment. In this case, the profit will be lower, but will allow you to save up to $10,000 (~600,000 rubles).

Reflectors, lamps, background - the minimum required for high-quality photographs for documents

Business cards printing

Most often, business card printing is an additional line of business. The demand for them is at a high level, especially in large cities where there are many private enterprises. The entire process of making business cards looks something like this:

1. Creating a layout (if the client does not provide his own).
2. Seal.
3. Cutting a single sheet into individual business cards.
4. Lamination.
5. Order packaging.

Sample business card layout provided by the designer

Printing on mugs

Just like with business cards, printing on mugs does not require any special investment. The equipment you will need is a special heat press, a printer and a computer; a scanner will come in handy.

Among the clients who order printing on mugs will be individual customers and companies (as is the case with T-shirts). This suggests that it is profitable to combine two areas of business.

Mugs for employees of various radio stations with professional brands

Often, mugs are ordered as an original gift for memorable dates and holidays such as:

• weddings;
• birthdays;
• public holidays.

Separately, you can highlight the circles, the pattern on which reacts to temperature. Such mugs are expensive, but at the same time more status and useful.

Due to the fact that the cost of such mugs is higher, while maintaining the margin, the net profit will be much higher. But to provide this service, you need to invest more money in equipment and consumables.

A mug that responds to liquid temperature is a popular office gift.

Video: the process of thermal transfer of an image onto a cup

One of the most promising and profitable areas of the printing business in last years became large format printing. The main orientation of this direction is to meet the demand of the advertising market. Basically these are all kinds of banners and billboards. Despite the large initial investments, from $15,000 (~900,000 rubles), this type of business is very attractive, since the margin is on average 60% in megacities and 100% in cities where there are no competitors. All kinds of advertising posters are also printed on wide-format printers, the most popular size of which is 180x120 cm.

The production of posters has high prospects, since they are often used to advertise various events, concerts and events. This type of service is especially popular among concert halls and all kinds of catering establishments.

It should be noted that thanks to wide format printer You can do outdoor advertising for transport. Such advertising is especially popular on urban public transport.

Large format banner printing is in great demand among commercial consumers

Business plan for a printing workshop

As with other types of entrepreneurship, you should create a business plan before starting a printing company. It is needed for an accurate representation. the required amount, timing and pace of launch, and will also help if third-party cash injections are required, be it a loan or investor assistance. The following main points can be highlighted:

1. Business registration.
2. Selection of location and premises.
3. Selection of raw materials and equipment.
4. Hiring.

Main business risks

The difficulties in organizing your own image printing business are as follows:

• high demands of the client, due to which there is the possibility of repeated redoing of work;
• a large number of competitors;
• danger of equipment damage when renting it out.

Business registration

In order to open your own business in the printing industry, you first need to prepare documents. Namely:

1. Select and complete the OPF.
2. Select OKVED for activity. For Russia this is 22.1 " Publishing activities", 22.2 "Production of plastic products", 22.3 "Copying of recorded media". For Ukraine, this is 18.1 “Printing activities and provision of services in this area”, 18.2 “Printing activities and copying of information media”.
3. Obtain permission from the SES and fire service.
4. Sign the lease agreement.
5. Hire staff.

A new entrepreneur must carefully ensure that all documents are prepared in accordance with regulatory requirements.

The organizational and legal form can be any, but it is most convenient to work according to the documents of an individual entrepreneur. To do this, you need to contact the Inspectorate of the Federal Tax Service of Russia and submit the following documents:

• a copy of the passport of a citizen of the Russian Federation;
• application in form P21001 about state registration citizen as an individual entrepreneur;
• notification of the choice of a simplified taxation system (submitted along with all documents or no later than 30 calendar days from the date of registration with the tax office);
• a receipt for payment of the state duty, which is 800 rubles. (you can pay online);
• a document (original or copy) confirming the residence address of the citizen who is registered as an individual entrepreneur (if the submitted copy of the passport does not contain information about such an address).

It is advisable to switch to a simplified taxation system.

The room for placing printing equipment should be spacious and well lit

If the budget is limited and at first only photocopying and black-and-white printing services will be provided, then the most favorable location is near universities or in business centers (it is important to remember that most offices have their own office equipment, so do not count on excess profits have to).

And finally, if clients are selected advertising agencies and the emphasis will be on large-format printing, then the premises can be rented on the outskirts of the city, for example, in inexpensive residential areas.

The printing room must have an area of ​​at least 50 square meters. m. It is advisable that it be located on the ground floor, then it will be easier to install 380 V wiring and install additional ventilation. On average, rent for premises for a printing house is 30 thousand rubles.

The printing business is very attractive due to quick payback, short starting investments and ease of management. There are also specific nuances that are difficult to foresee, such as the flow of clients, debugging of the service, and high dependence on the skill of the staff. The main thing in this business is to hire qualified workers, primarily a printer, whom it is best to start looking for immediately after determining the main area of ​​activity and registering an individual entrepreneur. To open such a business you need 350-400 thousand rubles, conscientious staff and 5-6 months to get started.

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Personalized souvenirs have become an integral part of our lives. This means that the business associated with printing on mugs and T-shirts has a good future. Investment costs for piece production are minimal. But the level of competition is high, so you cannot count on profit without much effort. Let's take a look at calculating the payback of thermal printing on mugs and T-shirts using the example of a small retail outlet.

Summary

The goal of this business plan is to create the Souvenir for Memory enterprise in Voronezh. As part of the project, one will be opened a store in the city center on Revolution Avenue, where there are always a lot of tourists. Potential clients Not only guests of the city, but also Voronezh residents should become. According to market research, the products will be in demand:

• tourists;
• city ​​enterprises purchasing souvenirs to congratulate employees on holidays;
• Voronezh residents who want to please themselves or loved ones with an unusual gift.

The main advantage should be the speed of work, which is important for tourists, as well as the variety of creative ideas that will allow you to create products that are unlike those of competitors.

The Souvenir for Memory enterprise is planned to open in the TSUM supermarket, where there are a lot of other souvenir products. A small point will take only 7 meters, 3 of them are enough for a display case where the mugs will be displayed, and a workplace for the master, who should be able to show the preliminary result of the work on the display. The remaining 4 will be used as a photo studio and thermal printing room.

Business environment

More than 50% of the market is occupied by large companies, which produce souvenirs in large quantities. 30-40% of the market belongs to enterprises providing a wide range of services (trade, advertising), incl. thermal printing. Such companies accept any orders, but large quantities are reordered manufacturing enterprises, because they themselves do not have sufficient capacity. The remaining 10-15, along with souvenir products in small quantities, are engaged in the sale of souvenirs. And only 3% belongs to small enterprises specializing in thermal printing.

It is planned to take its place in the market for printing on T-shirts and mugs through interesting creative discoveries. For example, guests should like the series “Voronezh in Past Centuries,” and the series “Funny Corners of the City” will be of interest to everyone without exception.

A marketing study of the activities of enterprises involved in printing images shows that at least 8-10 products can be sold per day. Taking into account the fact that the price of a souvenir mug is 300 rubles, and the price of a T-shirt is 400 rubles, the “Souvenir for Memory” shop can earn 90 thousand rubles per month. As a result, the department’s income for the year will amount to 1,080 thousand rubles.

Success of this business depends on the quality of the advertising company. First of all, when starting a business on T-shirts and mugs, you need to make a noticeable and attractive sign that will be clearly visible from the avenue. Next, it is necessary to prepare and print booklets with the most striking product samples, which should be distributed to passers-by during the first months of work.

Operational plan

First you need to choose a room to rent and sign an agreement. A lot depends on the successful location of the point, so rent will be the most expensive item of expenditure.

Next, you need to purchase fixed assets and inventories. Large orders for the production of mugs or T-shirts in advertising purposes the enterprise will not accept, so equipment designed for large volumes will not be required. An unpretentious computer and an ordinary digital camera. It is also tedious to buy a printer, scanner, and heat presses. Such simple and inexpensive equipment for printing on mugs and T-shirts is quite enough.

Workforce plan

Of course, anyone can handle this simple job, but to maintain your position in the market you need to constantly come up with new ideas. To do this, the employee must have design and marketing thinking. After all, new stories can attract new category clients. The process of creating drawings must occur constantly. Therefore, an employee must be hired with the proper skills. But learning how to apply images to mugs and T-shirts is not at all difficult.

Taking into account the fact that customer service takes 15-20 minutes, for one point we will need only one person who, in his free time from visitors, will be able to develop new ideas. In order to understand the structure of demand and other features of this business, it is advisable for the investor himself to work with clients for the first month.

The business of printing images and logos on mugs is increasingly gaining popularity - services are offered by entrepreneurs in both large and small cities. The idea is characterized by high profitability - largely due to small investment. All a businessman needs is to rent a pavilion in a public place and buy equipment for printing on mugs. Having worked marketing strategy and offering quality services, you can quickly build a client base and start earning decent amounts.

Mugs with prints applied to them are in demand both privately and corporate clients. These products would make a great gift. to a loved one or promotional souvenir.

Printing images on mugs will only be of high quality if you have special professional equipment. The machines are presented on the market in large assortment- different power, configuration and price. Choose the equipment that suits the chosen method of applying prints to the mug. There are several of them - sublimation printing, hot decal and silk-screen printing.

What do you need to print on mugs? How much money will be spent on purchasing machines and equipment for running the business?

Sublimation Printing Equipment

Sublimation transfer of images is the most popular technique among entrepreneurs. This best option for those who are not going to produce mugs in large quantities, but will only fulfill orders from private clients. This line of business is accessible even at home, since it does not require large investments in the purchase of equipment.

Sublimation allows you to obtain full-color images on mugs. At the same time the print long years adheres to the surface of the product without abrading or fading. Any graphic image, including a photograph, can serve as a “source”.

Briefly, the technology of printing on mugs using the thermal sublimation method can be described as follows:

• Required image required format printed on special paper.
• Using a press, the sheet is pressed firmly against the mug. Thermal sublimation printer for printing on mugs transfers the image to the surface - the paint penetrates into the top layer of the product.

To start a business, an entrepreneur will need the following equipment for sublimation printing on mugs:

• A computer with installed programs for graphic editing of images.
• Inkjet or laser printer.
• Scanner.
• Heat press.

There will be no problems with buying a computer - to minimize the cost of equipping the interior, you can even buy a used one. The same goes for printing images - the most ordinary printer will do. Well-established brands are Epson, HP, Lexmark. A decent printer model that can withstand heavy loads and reproduce colors well costs at least 5,000 rubles.

The main task is performed by a heat press for printing on mugs - pay great attention to its choice. The market has a huge assortment from suppliers, allowing you to choose the appropriate equipment, taking into account the specifics of your activity and production volume.

Thermal press for cylindrical products is a compact device with a round heated working area. The machine for printing on mugs is easy to operate - a certain temperature is set, the mug is clamped in the holder and held for a certain time.

Heat presses are divided into 2 main groups – vertical and horizontal. The difference between them lies in the way the product is clamped by the machine. According to many entrepreneurs, horizontal heat presses are better because they allow you to transfer images not only to “standard” mugs, but also to beer glasses and vases. But working with unevenly shaped products on vertical machine will require certain skills - you will have to manually turn the object over, heating one end of it, then the other.

When choosing a press for printing on mugs, pay attention to the following characteristics:

• Quality of the heating element. Great, if it is covered with a Teflon sheet.
• Operating temperature range. The heating limit is usually limited to 240-250 °C.
• Possible number of processed products. There are machines that can simultaneously transfer an image onto 5 mugs at once.

The machine for printing on mugs will have to be adjusted “to suit you” - change the temperature level and the degree of clamping. Each press is characterized by its own characteristics, so at first, prepare for the fact that you will have to act by trial and error.

The price of equipment for printing on mugs using sublimation printing varies in a wide range - from 10,000-100,000 rubles. The specific cost depends on the functionality and the number of “processed” products. Those devices that are equipped with replaceable nozzles for printing on mugs of different diameters are more expensive. Digital control also increases the price of equipment.

Explore the press models on the market to choose the right one. It is better to buy a printer for printing on mugs from a trusted brand. Have proven themselves well in printing business the following brands:

• Transfer Kit,
• Grafalex,
• Insta,
• Bulros,
• Vector,
• Geo Knight.

Hot decal equipment

A mug printing business can be based not only on the heat-sublimation method. Many entrepreneurs use the hot decal method - this is an opportunity to transfer an image not only to ceramics, but also to glass, porcelain, earthenware, and metal. And since the cost of printing on a mug in this case will be higher, the entrepreneur has a chance to earn more. Your clients may be bars and restaurants that need to put company logos on their dishes. The production of souvenirs is often required by large industrial enterprises - for example, breweries.

According to experts, printing inscriptions on mugs using the hot decal method is much better. The image turns out to be very durable - it cannot be erased even with sandpaper. Another important advantage is that the image can be transferred even to an uneven surface.

With the advent modern equipment the process has been greatly simplified. Logo printing on mugs using the hot decal method is carried out as follows:

• Preparing the image and transferring it to paper. Plain paper It won’t work here - you need a rubberized one with a special gelatin impregnation. Printing is carried out on digital printers.
• Sticking the finished decal onto a mug. First, a piece of paper with a picture printed on it is soaked in water, due to which the image is easily separated from the base. The paint adheres to the surface of the product.
• Firing a product at a certain temperature. In order for the pigments to penetrate into the material of the mug, it must be exposed to high temperatures.

For release finished products 2 main devices will be used:

• Decal printer. Decal printing machines are more expensive than mug sublimation printers. The price of an “average” device is at least 150,000 rubles. To save money, you can buy a used one printing machine, but then there will be no guarantee of its durability. The main difference between ceramic printers is that they are refilled with special ceramic ink. In the future, they can also be used to make designer tiles - an excellent option for business development. When thinking about which printer to choose, it would be nice to see it in action. The main criterion is maximum color rendition and the possibility of electronic calibration of the device. Ceramic printers from Ricoh have proven themselves to be a leader in this segment.
• Muffle furnace. These are high temperature chambers used for various purposes. The mugs are fired to secure the prints at a temperature of about 800˚C. The cost of equipment suitable for printing on mugs ranges from 10,000 rubles to 350,000 rubles. There are more expensive devices, but a novice entrepreneur will not need their advanced functionality to simply print photos on mugs. Time-tested brands - SCUTT, KITTEC, SNOL, NABERTHERM.

In addition to the main equipment, the workshop must be equipped with a high-quality ventilation system, since the process must be carried out under special temperature and humidity conditions. This also threatens considerable waste.

Screen Printing Equipment

Screen printing (also known as silk-screen printing) allows you to transfer full-color images to almost any product, including ceramic mugs. Due to the low price of the equipment, this technology is popular among novice entrepreneurs. The method is applicable to both small production and large enterprises. If we compare the quality of images that silk-screen printing and sublimation help to obtain, printing on mugs using the first method is slightly higher in quality - the colors are conveyed much more clearly.

The main difference between this method of image transfer is that the paint is applied directly to the product using special stencils. The process is fast, which is very convenient for clients.

The price of a printer for printing on mugs using silk-screen printing, suitable for small businesses, is 5,000-150,000 rubles. There is a large selection of equipment on the market. The cost will depend on the type of machine. They are:

• Manual. All operations, from setting up the machine to adding paint, will have to be done manually. Such equipment is much cheaper and is perfect for producing small batches of goods. If you master the operation of the printer, the print quality will not differ from that produced by more “advanced” units.
• Semi-automatic. The devices are characterized by more precise printing settings. As a rule, they are additionally equipped with chambers for drying products and a special cooling unit - important functions when producing large quantities of souvenirs. When working with a semi-automatic printer, the operator only manually sets the printing program and picks up the finished mugs.
• Automatic. All operations on such equipment are performed manually. The devices are expensive - novice entrepreneurs may not be able to afford them. This option is more suitable for industrial enterprises with a streaming release of printed mugs.

If you compare how much it costs to print on mugs using sublimation and silk-screen printing, the difference will be insignificant. Therefore, we have to fight for every client. To offer customers quality services, choose equipment from trusted brands. These include the following brands – WorkHorse, Lawson, Ming Tai.

5 minutes to read. Published 01/29/2020

For a long time, printing on T-shirts and mugs was the domain of advertising companies that provided the B2B segment (firms) with souvenirs. However, now many citizens are not averse to pleasing themselves and their loved ones with a bright T-shirt with an interesting inscription or a mug with photographs. It's time to master the segment of creating images on textiles and ceramics, and turn this business into a source of enrichment.

Opening a business for printing on mugs and T-shirts: what documents are needed?

Printing on mugs and T-shirts is an option for a small business, therefore, it is best to organize it in the form of an individual entrepreneur. In this case, no special documents or procedures will be required - it will be enough to undergo standard registration with the tax service at the place of registration of the business owner.

In order for the Federal Tax Service to include new company You must submit the following package of papers to your register:

1. Application on behalf of the entrepreneur (form P21001).
2. A copy of his passport.
3. Receipt for payment of state duty.

Important point: The signatures on the passport and application must be identical. That is why the signature on the application must be notarized.

The tax authorities make a decision on registering a company in the form of an individual entrepreneur within three days. After this, the entrepreneur should write an application to switch to the simplified tax system, since printing on T-shirts and mugs is a small business that claims a simplified tax collection system.

What equipment and premises are needed to organize a mug and T-shirt printing business?

The benefit of a business that involves transferring images to textiles and ceramics is that it does not require a large room: a room of 8-10 square meters in size is enough to accommodate printing equipment.

Important point: Experience successful entrepreneurs says that the greatest profit such points are brought when placing them near train stations and meter stations; in passages and entertainment facilities.

In this case, special equipment will be required, including:

• Printer and heat press.
• Scanner and PC (with Photoshop and CorelDraw programs).
• Digital camera.
• Electric dryer.
• Table and chairs.
• Cabinets and shelves.

Important point: Modern textile printers are capable of creating up to 600-800 finished T-shirts in a standard working day, and a heat press produces 200-300 mugs in the same time.

List of materials for the operation of the photo printing service on mugs and T-shirts

Printing various kinds of images on T-shirts and mugs is possible only if you have a number of consumables, in particular:

1. Cotton plain T-shirts.
2. Cylindrical ceramic mugs.
3. Thermal transfer paper.
4. A toner for printing images onto paper.
5. Special photo layer.

Important point: Strong and durable images require high-quality consumables, which experienced entrepreneurs advise purchasing in Europe.

Personnel required for mug and t-shirt printing service

Another convenient point: to organize the work of one printing point, it seems sufficient to involve 1-2 workers who will carry out technical operations. An accountant, security guard, or cleaner can be outsourced, while the functions of a manager are assumed by the owner of the company.

Important point: Working with a printer and a heat press does not require specialized training. This means that you can attract the cheapest personnel without qualifications to the activity.

Marketing and sales: how to properly establish a sales market for photo printing services on mugs and T-shirts?

What ways can aspiring entrepreneurs use to attract attention to a new business?

For a company printing on T-shirts and mugs, it seems appropriate to use such directions advertising activities, How:

• Internet advertising . It can be expressed in active activities in in social networks and on thematic forums, creating your own website, contextual paid advertisements, etc.
• Creating business cards . Satisfied customers are likely to contact the company again or even recommend it to family and friends, so it is important to provide them with your contacts.
• Promotional materials . It makes sense to distribute bright leaflets among young people in large shopping and entertainment centers.

Important point: You can send proposals for the production of souvenirs to medium and small companies and offer them favorable prices. As a rule, small businesses have very limited funds for advertising. As a result, they will choose a small company that prints images on mugs and T-shirts, rather than a well-known advertising company.

Ready-made business plan for a printing service on mugs and T-shirts: approximate calculation of income and expenses

To make sure the chosen direction is correct entrepreneurial activity It makes sense to estimate income and costs and determine the payback period for a T-shirt and mug printing business.

It seems most optimal to calculate an approximate budget for a three-month period, since after 3-4 months a properly organized company will already begin to make its first profit.

1. Rent of premises – 28,000-30,000 rubles.
2. Equipment and Consumables 280,000-320,000 rubles.
3. Staff salary is 50,000-70,000 rubles.
4. Business registration – 5,000 rubles.
5. Advertising – 15,000-30,000 rubles.

As a result, the initial investment can amount to 400,000-420,000 rubles. If we talk about income, then such a company can earn about 4000-5000 rubles per day. In three months, this amount will be 500,000-550,000 rubles, which means receiving the first profit.

If the business owner initially performs all the work on his own, then full payback can be achieved in 2.5 months.

Printing on T-shirts and mugs is simple, small, and makes sense for entrepreneurs taking their first steps in business to try.

The effectiveness of this business lies in the fact that products with personal information(photos, names) is a new product, which is why the demand for it is high. Five years ago, no one could imagine that their own faces could be imprinted on consumer goods. Bringing factory technology to the masses made this possible.

This technology is called sublimation printing. Let's consider a printing format such as sublimation printing on mugs. The peculiarity of this type of activity is that the mug itself is a good practical gift, and the image printed on it gives the effect of personification.

A mug is a universal thing (it has no gender, age, type of relationship), so there are many options for implementing services for applying images to it:

• Application of brand marks (as a gift to the manager small company; as branding within a large enterprise)
• Gifts for family and friends on special occasions (for example, an extra gift for a child's birthday; a Valentine's Day gift for teenagers)
• A gift in honor of a corporate holiday (for example, with the inscription “For the Airborne Forces, from Andryukha”; the inscription “Accountant, my dear accountant” as a gift to yourself on accountant’s day)

How much does the equipment for sublimation printing on mugs cost?

The good news is that the barrier to entry into this business is very easy, because... You don’t need to risk a lot of money to get started.

At the start you will need the following:

• Heat press. There are many options, but on average the price will be around 10,000 rubles.
• Jet printer. The Epson Stylus Photo T50 photo printer, which costs 5,500 rubles, is well suited for this.

Printing Consumables:

• Sublimation paper. One sheet of such A4 paper costs 10 rubles (one glass will require half of this sheet).
• An ordinary white mug costs 50 rubles. This is a classic cylindrical mug for tea, but for sublimation printing there are blanks in the form of beer, coffee and other shapes (but the prices for them differ).

Payback calculation

In total, the equipment will cost 15,500 rubles! The cost of one mug is 55 rubles. The average price for such personalized products is 200 rubles. It turns out 145 rubles extra charge. You only need to sell 106 copies to recoup the costs! You can push this amount to your parents through any kindergarten(having previously agreed on a kickback with the manager of the garden).