; and (3) the cost of designing and issuing the coins (including labor, materials, dies, use of machinery, overhead expenses, marketing, and shipping). (b) Prepaid orders (1) In general The Secretary shall accept prepaid orders for the coins minted under this Act before the issuance of such coins. (2) Discount Sale prices with respect to prepaid orders under paragraph (1) shall be at a reasonable discount. 7. Surcharges (a) In general All sales of coins minted under this Act shall include a surcharge as follows: (1) A surcharge of $35 per coin for the $5 gold coin. (2) A surcharge of $10 per coin for the $1 silver coin. (3) A surcharge of $3 per coin for the half dollar coin. (b) Distribution Subject to section 5134(f) of title 31, United States Code, the Secretary shall promptly distribute all surcharges received from the sale of coins issued under this Act as follows: (1) The first $2,500,000 available for distribution under this section, to the National Center for Missing & Exploited Children, to further the Center’s efforts to provide training, technical assistance, and resources to law enforcement personnel and others who investigate crimes against children, specifically cases of missing and exploited children. (2) The next $2,500,000 available for distribution under this section to the National Law Enforcement Officers Memorial Fund, to further assist the Fund in telling the story of American law enforcement, honoring the fallen, and making it safer for those officers who serve. (3) Of amounts available for distribution after the payments under paragraphs (1) and (2)— (A) 50 percent shall be distributed to the Texas Ranger Foundation Scholarship Program for students to pursue higher education. (B) 50 percent shall be distributed to the Texas Ranger Hall of Fame and Museum for the preservation, maintenance, and display of artifacts and documents. (c) Audits All organizations, associations, and funds shall be subject to the audit requirements of section 5134(f)(2) of title 31, United States Code, with regard