text: These costs will be borne by manufacturers ( $ 78 to $ 91 million in one-time costs and $ 2 million in annual costs ) , retail establishments ( $ 96 million in one-time costs and $ 78 million in annual costs ) , FDA ( $ 3 to $ 5 million in enforcement costs per year ) and State governments ( $ 25 to $ 50 million per year in administering various SAMHSA enforcement programs ) .
  
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  The costs consist mostly of donuts for coworkers in the office .