I will start with the cost breakdown and where I purchased everything. I purchase my mugs in bulk at jpp plus and got 11 oz. When you order $150 worth of products your order ships for free so I do that a few times a year. Thirty six 11 oz mugs are $44.95 (Just $1.25 each) White 11oz Economy Mug (36/Case) (jpplus.com).
I purchased the shot glass chocolate mold at Walmart for $6.50, it makes 8 at a time. I didn’t include this cost because it is reusable once you purchase the first time. I purchased the candy melt from Walmart as well for less than $4 and it made 8 complete cocoa cups and 2 regular cocoa bombs ($0.50). I purchased the white chocolate melts for $2.56 and I have a lot left over and I used food coloring to make it orange ($0.32). I purchased the paper straws at Walmart for $2.37 for 40 ($0.06). I purchased the pumpkin sprinkles at Walmart for $3 and have more than half left over. ($0.38) I purchased the candy eyes in bags of 30 from the dollar tree for $1.25 ($0.08 per pair).
If you have to purchase the design and make only 8 with it the cost breakdown would be ($0.38). I divided all the above by 8 even though I had extra left over. The dollar tree had a ton of sprinkles, little pics and even had the paper straws (just not in the color I wanted which would make them even cheaper).
I used small clear cello bags from dollar tree for the cocoa cups and bombs for 12 for $1.25 ($0.10), I purchased the large cello bags to wrap the whole mug and cocoa bomb on Amazon for$17.98 for 200 (0.09) and I purchased a roll of orange white ribbon/twine from dollar tree for $1.25 ($0.16). I purchased the cocoa from Walmart in a big can for $4.50 there is enough to do probably close to 50 but I did 30 for the cost breakdown ($0.15).
The pumpkin is about the same cost and also purchased at walmart. I got the mini marshmallows for $1.25 and have almost the whole bag left. ($0.05). I got the piping bags 12 ct for $1.25 at the Dollar Tree ($0.10) Making our total cost $3.62 per mug!