September 2021
Report: Cost of
Teaching and 
Learning Materials
Data and Evidence for Education 
Programs
This publication was produced for review by the United States Agency for International Development (USAID). It was 
prepared by Ted Rizzo and Emma Venetis at EnCompass LLC for the Data and Evidence for Education Programs (DEEP), 
Contract No. GS-10F-0245M. The views expressed herein do not necessarily reflect the views of USAID.
Acknowledgments
This report is made possible by the support of the American People through the United States Agency 
for International Development (USAID). The authors of this report would like to thank the 
implementing partners whose data was used in this report for sharing their proprietary materials for 
analysis. Additionally, the authors would like to thank Christine Harris Van-Keuren of SALT Analytics, 
Amy Mulcahy-Dunn of EnCompass LLC, and Elena Walls of USAID for their support in the design, 
technical guidance, and review of this report. The contents of this study/report/publication are the sole 
responsibility of EnCompass LLC and do not necessarily reflect the views of USAID or the United States 
Government.
i Report: Cost of Teaching and Learning Materials
Contents
Acknowledgments .............................................................................................................. i
List of Exhibits..................................................................................................................... i
Acronyms and Abbreviations .......................................................................................... iii
Executive Summary ......................................................................................................... iv
Introduction........................................................................................................................ 1
Study Objectives................................................................................................................................................................ 2
Research Questions.......................................................................................................................................................... 2
Methods .............................................................................................................................. 2
Data....................................................................................................................................................................................... 2
Analysis................................................................................................................................................................................. 4
Limitations........................................................................................................................................................................... 5
Findings ............................................................................................................................... 5
Descriptive Statistics......................................................................................................................................................... 6
Per-Unit Price of Printing Books.................................................................................................................................... 7
Total Per-Unit Price of Printing Books and Other Costs......................................................................................10
Factors That Influence TLM Prices..............................................................................................................................11
Conclusions ....................................................................................................................... 13
Recommendations........................................................................................................... 14
References ........................................................................................................................ 15
Annexes ............................................................................................................................ 16
Annex A: Research Matrix ............................................................................................................................................16
Annex B: List of Countries Included in Study...........................................................................................................17
Annex C: Examples of Purchase Order Details.......................................................................................................18
Annex D: Description of Variables Used in the Analysis.......................................................................................19
Annex E: Additional Data Tables.................................................................................................................................21
Annex F: Suggested Study Purchase Order Template............................................................................................23
List of Exhibits
Exhibit 1: Quantities of TLMs ordered by type and region......................................................................................v 
Exhibit 2: Average cost and cost range of TLMs, all costs in real 2019 USD......................................................v 
Exhibit 3: Book order quantity vs unit cost in real 2019 USD..............................................................................vii
Exhibit 4: Association between individual book cost and TLM characteristics.................................................vii
Exhibit 5: Data Source by Year and Type.................................................................................................................... 3 
Exhibit 6: Information Available in Purchase Orders................................................................................................ 4 
ii Report: Cost of Teaching and Learning Materials
Exhibit 7: Geographic distribution of TLMs included in this study........................................................................ 6
Exhibit 8: Quantities of TLMs ordered by type and sub-region............................................................................. 7
Exhibit 9: Average printing price and price range of TLMs, all prices in real 2019 USD ................................. 7
Exhibit 10: Book order quantity vs unit price in real 2019 USD ........................................................................... 9
Exhibit 11: Impact of in-country distribution on cost of TLMs, all prices in real 2019 USD ........................11
Exhibit 12: Association between individual book prices and TLM characteristics...........................................12
Exhibit 13: Research Matrix ..........................................................................................................................................16
Exhibit 14: Quantity and Price Details, Example......................................................................................................18
Exhibit 15: Physical Specifications, Example ..............................................................................................................18
Exhibit 16: Average price, minimum price, and maximum price of TLMs, all prices in real 2019 USD .....21
Exhibit 17: Quantities of TLMs ordered by type and sub-region.........................................................................22
Exhibit 18: Suggested Study Purchase Order Template.........................................................................................23
iii Report: Cost of Teaching and Learning Materials
Acronyms and Abbreviations
DEEP Data and Evidence for Education Programs
MEL Monitoring, Evaluation, and Learning
PO Purchase Order
RFQ Request for Quotation
TLM Teaching and Learning Material
USAID United States Agency for International Development
USD U.S. Dollar
VAT Value Added Tax
iv Report: Cost of Teaching and Learning Materials
Executive Summary
The cost1 of printing and distributing teaching and learning materials (TLMs), particularly books, is of 
importance to all stakeholders involved in improving the quality of education systems in low- and 
middle-income countries. Donors, implementing partners, and ministries of education must know the 
cost of different book types and what influences these costs across different contexts to inform activity
design and expectations as well as scale-up and sustainability initiatives. However, data on the cost of 
books and what influences these costs in different contexts are not available to the public, leading to 
uninformed decision-making.
Using data shared from USAID implementing partners, this study provides an initial overview of book 
cost data from around the globe and serves as a valuable starting point for deeper analysis in future 
studies, which can ultimately improve book procurement processes and provide information to help 
reduce per-unit book costs.
Research Objectives and Questions
The objective of this study is to identify both the range of costs for different types of books and what 
influences these costs in USAID-supported contexts. The study’s primary research questions are:
1. What is the average per-unit price and the per-unit price range of printing similar types of TLMs
at the global and regional/sub-regional level?
2. What is the average procurement cost of each type of TLM (i.e., printing, shipping, customs and
clearance, tax, and distribution)?
3. What book and print order characteristics (e.g., quantity ordered, page count, cover weight)
drive the per-unit price of TLMs?
All data used for this research came from the purchase orders (POs), requests for quotations (RFQs), 
and price lists provided by implementing partners in 2020. A total of 44 POs/PO modifications, seven 
RFQs, and two price lists were analyzed. These POs, RFQs, and price lists include 885 unique titles and 
27,685,711 individual books. The data represent 17 USAID-funded activities active in 2012–2019 in 16 
countries.
Findings
Overall, the types of TLMs included in the study varied by region. Exhibit 1 shows the quantities of 
TLMs ordered by type and sub-region.
1 Cost and price are two distinct terms with different meanings. “Cost” is inclusive of “price.” For the sake of simplicity, this 
summary uses the term “cost.” The full report defines both “cost” and “price” and uses them accordingly in the text. 
v Report: Cost of Teaching and Learning Materials
Exhibit 1: Quantities of TLMs ordered by type and region (n= 27,685,711 TLMs)
In most regions, readers, followed by student workbooks, had the lowest cost. The TLMs with the 
highest cost varied by region. Exhibit 2 shows the average cost and cost range of readers, student 
workbooks, and teachers’ guides by type of TLM and region. 
Exhibit 2: Average cost and cost range of TLMs, all costs in real 2019 USD (n=885 titles)
Data source: Central Asia: 2 POs, South Asia: 1 price list, Eastern Europe: 1 PO, Central America: 1 PO, East Africa: 19 POs, 1 price list, 
West Africa: 3 POs
24,000
50,088
184,168
877,578
4,937,798
6,567,848
53,831
209,703
1,568,235
3,097,735
10,112,727
Teachers’ 
Read-alouds
Teachers’ 
Guides
Student
Textbooks
Student
Workbooks
Readers
Number of TLMs in POs included in the study
Sub-Saharan Africa Asia Central America Eastern Europe
vi Report: Cost of Teaching and Learning Materials
Data source: Central Asia: 7 POs, South Asia: 1 price list, East Africa: 1 price list, West Africa: 9 POs, 1 price list
Data source: Central Asia: 7 POs, South Asia: 1 price list, West Asia: 1 PO, East Africa: 1 price list, Southern Africa: 1 price list, West 
Africa: 12 POs, 1 price list
Overall, costs for books were lowest in South Asia. For both readers and teachers’ guides, the highest 
cost from South Asia was lower than the lowest cost of those TLMs in some other regions. For most 
TLMs, the broadest cost ranges occurred in West Africa, even when excluding outliers. Even within 
individual countries in West Africa, cost ranges could be broad.
Differences in order size may be an important factor affecting the cost of individual books. Indeed, the 
very highest costs appeared on print orders of just one or two books, which occurred in West Africa. 
Exhibit 3 shows how the unit costs of individual TLM titles vary as the number of copies ordered 
increases. There is a steep drop in unit costs initially as the quantity of the order increases, then a more 
gradual decline as order size increases past a certain point.
vii Report: Cost of Teaching and Learning Materials
Exhibit 3: Book order quantity vs unit cost in real 2019 USD (n=885 titles)
Quantity range limited to orders of 20–15,000 books for scale
These data provide preliminary evidence that while increasing the order size initially results in large 
book cost reduction, these savings become minimal after order sizes reach a certain quantity. This 
finding is consistent with other research that shows cost savings of print runs plateau at different size 
runs depending on the number of colors included in the TLM (DFID, N.D.).
Where data were available, the study investigated the different factors affecting per-unit costs, including 
quantity ordered, page count, total area, cover weight, type of binding, and type of cover. We found that 
the individual cost of a book is associated with eight variables, shown in Exhibit 4. 
Exhibit 4: Association between individual book cost and TLM characteristics (n=707 titles)
Variable Pairwise Correlation Coefficient
Page Count 0.36*
Binding: High Durability 0.32*
Total Area (cm) 0.26*
Binding: Low Durability -0.23*
Binding: Medium Durability -0.09*
Cover Weight (cm) 0.08
Quantity Ordered -0.07*
Cover Type: Durable 0.02
*Statistically significant at (0.10) level.
As expected, individual book cost decreases as the quantity ordered increases. We also found that 
binding type influences individual book costs. Bindings with low and medium durability decreased the 
per-unit cost of books, while more durable bindings increased the per-unit cost of books. For page 
count, total area, and binding durability for medium durable bindings, as the quantity or quality increases, 
the per-book costs increase. The data provided did not show sufficient variety in cover and internal 
color to determine the impact of color.
 -
 5.00
 10.00
 15.00
 20.00
 25.00
 30.00
 35.00
0 2000 4000 6000 8000 10000 12000 14000 16000
Unit Price of books
Quantity of books purchased
Quantity vs Unit Cost
viii Report: Cost of Teaching and Learning Materials
Conclusions and Recommendations
This study provides initial findings that can inform the design of future studies and provide guidance on 
how to better document the cost of books for USAID Education activity implementing partners. Key 
takeaways from the study are provided below:
n Purchase orders of USAID implementing activities do not consistently include all the factors that
may influence the cost of books, limiting the extent of analysis possible with existing data.
n Readers had a lower cost than other types of TLMs in nearly all regions. However, inconsistent
approaches to categorizing TLMs meant that the cost of different types of readers could not be
compared. More consistent classification between implementing partners would allow for more
detailed analysis of all reader types.
n There is a steep drop in unit prices initially as the quantity of the order increases, then a more
gradual decline as order size increases past a certain point. Stakeholders should explore where
savings from large orders plateau by book type and physical characteristics. Conversations around
other influences on cost can augment the dialogue.
n Factors that influence individual book costs may include quantity ordered, page count, total area,
and type of binding. Understanding these factors can inform discussions with stakeholders and
printers around book specifications that balance cost, durability, and longevity of the TLM while
maximizing pedagogical value.2
Based on the conclusions of this study, the study team recommends that USAID/Education:
n Convene a group of implementing partners to develop a reporting format that would allow for
analysis of factors that influence cost. This format would include, at a minimum, data on the unit
price of printing of TLMs, quantity ordered, shipping cost, shipping method, in-country distribution
cost, in-country distribution method, applicable taxes (including customs and clearance), and details
about the TLMs including book language, grade, number of pages, book dimensions, cover weight,
cover coating, cover color, internal paper weight, internal color, illustrations, type of binding, and
copyright vs Creative Commons.
n Implement a study on the cost of books using the above cost reporting format.
The study team recommends that implementing partners:
n Ensure that IPs routinely make use of the reporting format guidance noted above when creating or
requesting purchase orders. This will allow for better accounting and tracking for implementing
partners while also allowing implementing partners to more easily evaluate different cost options
internally
2 For more information on book development considerations, see blueTree Group. 2014. Best Practices for Developing 
Supplementary Reading Materials. Prepared for USAID. https://pdf.usaid.gov/pdf_docs/PA00JV69.pdf
1 Report: Cost of Teaching and Learning Materials
Introduction
The cost of printing and distributing teaching and 
learning materials (TLMs), particularly books, is of 
importance to all stakeholders involved in 
improving the quality of education systems in low￾and middle-income countries. Donors, 
implementing partners, and ministries of education
must have an understanding of the relative costs of 
different book types and must understand cost 
drivers associated with book production. This 
understanding can then inform activity design and 
expectations as well as scale-up and sustainability 
initiatives. However, data on the price of printing 
books and cost drivers in different contexts are 
not available to the public, leading to uninformed 
decision-making. 
The United States Agency for International 
Development (USAID)’s Center for Education has 
contracted with the Data and Evidence for 
Education Programs (DEEP) project to conduct 
initial analyses of cost data from a range of 
USAID’s implementing partners working on 
education programs around the world. The 
implementing partners generously shared their 
printing purchase orders (POs), requests for
quotations (RFQs), and other data sources to 
allow DEEP to identify the range of printing prices 
and average price of printing for a variety of TLMs. 
TLM types include big books, readers (including items listed as decodable readers, leveled readers, 
decodable leveled readers, and supplemental readers), student textbooks, student workbooks, teachers’ 
read-alouds, and teacher guides.3 Since a wide range of data were provided, the DEEP team is able to 
mask the identities of the implementing partners and activities, thereby ensuring anonymity. The findings 
from this study provide a valuable starting point for deeper analysis in future studies, which can 
ultimately improve book procurement processes and provide information to help reduce per-unit book 
printing prices. 
3 Other types of TLMs were excluded from the study because they were not books or only included in a limited number of 
purchase orders in this study. These excluded types of TLMs are (1) audios and videos, (2) assessments, (3) parent resources, 
and (4) supplementary materials (e.g., alphabet boards).
TEACHING AND LEARNING MATERIALS
Big books: These are large versions of children’s 
books meant to be read aloud by a teacher. 
Readers: Readers commonly include letters, 
words, and decodable or leveled text. They are 
designed to provide opportunities for children to 
practice reading every day.
Student textbooks: These are study manuals 
for reading lessons and contain the contents and 
activities for each lesson.
Student workbooks: These are books in which 
learners can write or draw to practice a skill like 
writing or mathematics.
Teachers’ read-alouds: Teachers’ read-alouds 
contain collections of stories that can be read 
aloud to children to practice their oral 
comprehension skills.
Teachers’ guides: This resource supports 
teachers’ instruction by providing guidance on 
what skills to teach, how to teach them, and when 
they should be taught.
Source: Robledo and Gove, 2019; USAID, 2019.
2 Report: Cost of Teaching and Learning Materials
Study Objectives
The primary objective of this study is to identify both the range of prices for printing different types of 
books in the areas where USAID works and the drivers of printing costs in these contexts. 
Research Questions
The study’s primary research questions are:
1. What is the average per-unit price and the per-unit price range of printing similar types of
TLMs at the global and regional/sub-regional level?
2. What is the average procurement cost of each type of TLM (i.e., printing, shipping, customs
and clearance, tax, and distribution)?
3. What book and print order characteristics (e.g., quantity ordered, page count, cover weight)
drive the per-unit price for TLMs?
Methods
The unit of analysis for this research is the book printing PO. All data used for this research came from 
the POs, RFQs, and price lists provided by implementing partners in 2020. The specific ways in which 
the study used data to answer each research question are outlined in Annex A: Research Matrix. 
Further information on the data, analyses, and study limitations are outlined below.
Data
The original data for this study included 24 USAID-funded activities based in 21 countries with 99 
POs/PO modifications, 27 RFQs, six records of refunds, and two price lists created by the partners (one 
activity-specific, one across multiple activities). As shown in Exhibit 5, a total of 44 POs/PO 
modifications, seven RFQs, and both price lists were analyzed 4 after excluding POs that did not meet 
4 These price lists were used in place of POs when POs are not available. One of the price lists provided extensive information
about the books, the other provided only quantity ordered, unit price, and, when relevant, shipping and VAT.
Price: The monetary value exchanged in a market transaction for one unit of a good or service 
(e.g., the unit price of one leveled reader)
Cost: The total value of producing teaching and learning materials including printing, customs and 
clearance, tax and distribution (e.g., the cost to produce the leveled readers).
Cost Driver/Mitigator: A factor that creates or influences the cost of an input, an output, or a 
result.
Source: Walls, Tulloch, and Harris-Van Keuren, 2020.
3 Report: Cost of Teaching and Learning Materials
the data thresholds. These POs, RFQs, and price lists include 885 unique titles and 27,685,711 individual 
books. The data represent 17 USAID-funded activities active in 2012–2019 in 16 countries. The list of 
countries included is shared in Annex B. 
Exhibit 5: Data Source by Year and Type 
Data Source 2012 2013 2014 2015 2016 2017 2018 2019 Total
Purchase Order 0 0 1 1 1 14 10 17 44
Price List 2 price lists with entries spanning 2012–2019
RFQ 1 1 2 3 7
Fifty-five POs/PO modifications, 20 RFQs, and all six records of refunds were excluded from study. POs 
were excluded if they (1) were illegible (n=14), (2) did not include any types of TLMs included in the 
study (n=15), (3) did not include printing price (i.e., focused on development or distribution of TLMs 
only) (n=8), (4) were duplicative (i.e., the same information appeared on another PO or RFQ) (n=9), or 
(5) included insufficient data to calculate per-unit printing price (n=9). Duplicative RFQs were excluded.
A total of six POs in the sample included total price miscalculations, all but one of which favored the
implementing partner over the printer.5
Data captured in POs varied considerably. On one end, the data from some implementing partners (11 
POs) provided only the total price of the PO and the quantities of individual titles and did not include 
unit printing prices or overall printing prices by title (in two cases the unit price could still be calculated
as they provided the per page price and number of pages of each title). On the other end, some POs 
provided data on several variables, including book language, grade, number of pages, book dimensions, 
cover weight, cover type, cover color, internal paper weight, internal color, illustrations, type of binding, 
and whether or not the purchase was exempt from VAT and other taxes. 
Exhibit 6 shows the frequency with which different items were included in POs. Annex C provides 
examples of the tables used to present these details in purchase orders. None of the POs included all of 
these variables.
5 In all six instances, the amount was relatively small (most were likely the result of a rounding error). Given that this study 
used the unit price data, rather than the total price per title, the study was unaffected by the miscalculations. However, these 
errors do affect both the overall affordability of books and the printers’ profit margins and implementing partners should take 
care to avoid them in the future.
4 Report: Cost of Teaching and Learning Materials
Exhibit 6: Information Available in Purchase Orders
Information Available 
on PO6
# of POs That Include This % of POs That Include This
(n = 44)
Cover Paper Weight 23 52%
Internal Paper Weight 23 52%
Binding Type 23 52%
Page Dimensions 23 52%
Internal Page Color 23 52%
Cover Color 22 50%
Number of Pages 22 50%
Cover Type 22 50%
Grade 15 34%
Other Taxes 15 34%
Value Added Tax 7 16%
Distribution Costs7 7 16%
Illustrations 3 7%
International Shipping Costs 2 2 of 3*
Shipping Method 1 1 of 3*
*Shipping Method and International Shipping Costs were only applicable for three purchase orders.
Analysis
This study used USAID/Education’s cost-economy cost analysis method. Cost-economy is used to 
analyze retrospective expenditure data and provide a structured methodological protocol for estimating 
the cost of a prospective activity (Walls et al. 2020). In this analysis, cost-economy is used to examine 
POs, RFQs, and price lists for USAID-funded education activities. 
Relevant TLM data obtained from POs, RFQs, and price lists were organized in Excel. Variables included 
type of TLM, unit printing price, languages, quantity purchased, specifications (i.e., binding type, cover 
type, cover paper weight, total area8), shipping, customs and clearance/import tax, in-country 
distribution, and copyright vs Creative Commons license. Once organized in Excel, the data were 
analyzed to identify the weighted average unit printing price9 and the printing price range of TLMs 
(disaggregated by region and sub-region). See Annex D for a description of the variables included in this 
analysis. 
As a secondary analysis, the costs for international shipping, domestic distribution, and value added tax 
(VAT) were added to the weighted averages and printing price ranges where data were available. For 
POs that included data on shipping and distribution costs, the cost was calculated at the level of the 
6 Customs and clearance were never recorded in the data.
7 When POs did not explicitly include distribution costs, the study proceeded under the assumption that distribution was not 
part of the contract and that a small cost for delivery to the implementing partner’s offices was likely factored into the price of 
books.
8 Total area was derived by multiplying the length by the width. The unit is in centimeters.
9 The study team used a weighted average unit price (i.e., the average of the unit price of individual copies of the book rather 
than the average of the unit price of each title) as this reflects more useful information for USAID and implementing partners.
5 Report: Cost of Teaching and Learning Materials
entire shipment, rather than for individual TLMs. Therefore, shipping costs were distributed across the 
total number of TLMs in the order.10 VAT is a percentage of total value, and therefore could be 
distributed more accurately. The study proceeded under the assumption that TLMs were exempt from 
VAT unless the PO explicitly stated otherwise. 
Using Stata 14.2, a sub-sample of data were explored to identify potential drivers to individual book 
costs. These cost drivers help point to book characteristics, including quantities ordered, that can have 
pragmatic value for stakeholders in charge of ordering books in the future. 
Per USAID/Education’s cost-economy protocol, all monetary values were converted from the original 
currency into U.S. dollars (USD) using the World Bank average official exchange rate indicator and then 
adjusted for inflation using the World Bank GDP deflator indicator. All findings are presented in real 
2019 USD. 
In reporting this data, implementing partners, USAID activities, and countries have been masked to 
maintain privacy. Only global, regional, and (where possible), sub-regional findings have been presented.
Limitations
The primary limitation in this study is the inconsistent data included in the POs. As noted previously, 
only a small number of POs included a complete set of detailed book specifications needed to conduct 
in-depth analyses. Additionally, few provided shipping and distribution information, further limiting the 
extent of possible analyses. Furthermore, implementing partners did not always use the same 
classification system for types of TLMs. For example, the data provided across implementing partners 
did not allow the team to disaggregated decodable readers and leveled readers into separate categories. 
Therefore, one category, “student reader,” was used in the analysis.
In both purchase orders and databases, the study team identified a small number of data entry errors. 
Wherever possible, these were corrected based on the study team’s review of related purchase orders 
or database content. These corrections have been documented, but are confidential as they contain 
identifying information.
Finally, this study used data from 17 activities provided by a limited number of implementing partners. 
While this study can provide helpful information about purchase order quality and cost drivers, it cannot 
be used to indicate a generalizable price range for printing books.
Findings 
This section presents (1) descriptive statistics, (2) the price of printing TLMs (organized by TLM type 
and region where the activity occurred), and (3) factors that influence TLM cost.
10 It is likely this will only provide an approximation of the full per-unit cost, as shipping costs in particular are likely driven by 
the different weights of the books, which were infrequently recorded in the PO data.
6 Report: Cost of Teaching and Learning Materials
Descriptive Statistics
Exhibit 7 provides a representation of the regional distribution of the 27,685,711 individual books 
reflected in the purchase orders and RFQs included in this study.
Exhibit 7: Geographic distribution of TLMs included in this study
Overall, the types of TLMs included in the POs varied by region. For example, some regions included 
only orders for readers, and other TLMs, such as big books and read-alouds, only appeared in orders 
from Sub-Saharan Africa. 
Exhibit 8 shows the quantities of TLMs ordered in POs, RFQs, and price lists included in this study by 
type and sub-region.
7 Report: Cost of Teaching and Learning Materials
Exhibit 8: Quantities of TLMs ordered by type and sub-region (n= 27,685,711 TLMs)
Per-Unit Price of Printing Books
In most regions, readers, followed by student workbooks, had the lowest printing prices. The TLMs with 
the highest printing price varied by region. Exhibit 9 shows the average price of printing and price range 
of TLMs by type of TLM and region. Further details, including precise numbers for the price ranges, can 
be found in the table in Annex E.
Exhibit 9: Average printing price and price range of TLMs, all prices in real 2019 USD (n=885 titles)
11
Data source: Central Asia: 2 POs, South Asia: 1 price list, Eastern Europe: 1 PO, Central America: 1 PO, East Africa: 19 POs, 1 price list, 
West Africa: 3 POs
11 For some TLMs in some regions, there is no price range or only one end of the range appears in the chart. This occurs in 
cases where (1) data come from a small number of POs or (2) data come from a single country in a price list with consistent 
pricing. In these cases, there was either not a range of prices (i.e., the price was the same for all titles) or there was limited 
variation and one or both ends of the price range appears to be the same as the average due to rounding.
24,000
50,088
184,168
877,578
4,937,798
6,567,848
53,831
209,703
1,568,235
3,097,735
10,112,727
Teachers’ 
Read-alouds
Teachers’ 
Guides
Student
Textbooks
Student
Workbooks
Readers
Number of TLMs in POs included in the study
Sub-Saharan Africa Asia Central America Eastern Europe
8 Report: Cost of Teaching and Learning Materials
Data source: Central Asia: 7 POs, East Africa: 1 PO, 1 price list, West Africa: 1 price list
Data source: Central Asia: 7 POs, South Asia: 1 price list, East Africa: 1 price list, West Africa: 9 POs, 1 price list
Data source: East Africa: 1 price list, West Africa: 3 POs
9 Report: Cost of Teaching and Learning Materials
Data source: Central Asia: 7 POs, South Asia: 1 price list, West Asia: 1 PO, East Africa: 1 price list, Southern Africa: 1 price list, West 
Africa: 12 POs, 1 price list
Overall, prices for printing books were lowest in South Asia. For both readers and teachers’ guides, the 
highest price of printing from South Asia was lower than the lowest price of printing of those TLMs in 
most other regions. For most TLMs, the broadest price ranges occurred in West Africa, even when 
excluding outliers. Even within individual countries in West Africa, price ranges could be broad.
Differences in order size may be an important factor driving the price of printing individual books. 
Indeed, the very highest prices appeared on print orders of just one or two books which occurred in 
West Africa. Exhibit 10 shows how the unit prices of printing individual TLM titles vary as the number of 
copies ordered increases. There is a steep drop in unit prices initially as the quantity of the order 
increases, then a more gradual decline as order size increases past a certain point. 
Exhibit 10: Book order quantity vs unit price in real 2019 USD (n=885 titles)
Quantity range limited from orders of 20 – 15,000 books for scale
 -
 5.00
 10.00
 15.00
 20.00
 25.00
 30.00
 35.00
0 2000 4000 6000 8000 10000 12000 14000 16000
Unit Price of books
Quantity of books purchased
Quantity vs Unit Price
10 Report: Cost of Teaching and Learning Materials
These data provide preliminary evidence that there is not a linear relationship between printing price 
and quantity. This finding is consistent with other research. For example, the Foreign, Commonwealth, 
and Development Office (FCDO) (formerly DFID) found that the price-reducing effect of print runs 
would plateau depending on the number of colors included in the texts (at 35,000 to 50,000 copies for 
four-color books and at 7,500 to 10,000 copies for one-color books) (DFID, N.D.). In addition to color, 
there are several factors that may drive the lower price of printing larger orders of TLMs. These include 
lower prices from printers with the capacity to print larger amounts, implementing partners deliberately 
choosing cheaper options when printing large quantities of TLMs (e.g., cheaper binding, smaller page 
sizes, lower weight paper), and other factors. The data available in this study are not sufficient to 
understand the extent to which these reasons affect this lower cost of high quantity orders.
Total Per-Unit Price of Printing Books and 
Other Costs
Other costs investigated in this study include VAT, international shipping, and domestic distribution. 
While limited, the data provide initial findings that could inform further studies. 
Regarding VAT, data come from five countries with VAT rates of 11.5 percent, 14 percent, 16 percent, 
17.5 percent and 18 percent. In terms of international shipping, a total of six activities noted that they 
used out-of-country printers for at least one of their POs. However, only two activities (regions 
excluded for anonymity) included shipping as a separate line item. Given the small number of activities 
reporting shipping and distribution data, it is impossible to generalize these findings. These findings 
should be seen as indicative of possible impact only. 
For the two activities that listed shipping as a separate line item, international shipping raised the unit 
cost of most books by pennies. However, one of the POs provides an interesting case study in different 
costs based on different types of shipping. In this PO, shipping for the order of big books was split; some 
were sent via sea freight while a small set were sent via air freight. Shipping by sea increased the cost of 
big books by $0.03 per book. However, shipping the same big books by air increased the cost by $3.60. 
This higher cost could be explained by the small quantity of big books ordered. While only data from a 
single source, this indicates that shipping via air may increase the per-unit cost of TLMs dramatically. 
Therefore, advanced planning and avoiding last-minute orders are important considerations for TLM 
costs. 
A total of six activities provided data on in-country distribution to schools.12 Most other POs stipulated 
delivery to the implementing partners’ country office, usually located in the capital. Most in-country 
printers hired were also located in their respective country’s capital, so these deliveries likely had 
minimal cost.13 Exhibit 11 shows how the costs were impacted by in-country distribution.
12 Implementing partners and printers may include distribution in a separate PO from book printing. Future studies should 
specifically request POs for both printing and dissemination. 
13 These implementing partners likely incurred other distribution costs either through delivery of the books themselves or by 
hiring other contractors for delivery; however, data on these costs were not provided.
11 Report: Cost of Teaching and Learning Materials
Exhibit 11: Impact of in-country distribution on cost of TLMs, all prices in real 2019 USD (n=108 titles)
Student 
Workbooks
(No distribution)
Student 
workbooks
(With 
distribution)
Teachers’ 
Guides 
(No Distribution)
Teachers’ 
Guides 
(With 
distribution)
Asia
Central Asia
Average Unit Cost $1.07 $1.10 $3.26 $3.31
Minimum Cost $0.53 $0.56 $1.93 $1.94
Maximum Cost $1.66 $1.70 $4.19 $4.21
South Asia
Average Unit Cost $0.39 $0.41 $0.24 $0.26
Minimum Cost $0.15 $0.16 $0.08 $0.10
Maximum Cost $1.26 $1.32 $1.11 $1.16
Sub-Saharan 
Africa
East Africa
Average Unit Cost $0.61 $0.66 $1.23 $1.28
Minimum Cost $0.61 $0.66 $1.09 $1.14
Maximum Cost $0.61 $0.66 $2.36 $2.39
West Africa
Average Unit Cost $1.15 $1.21 $3.58 $3.68
Minimum Cost $0.26 $0.27 $0.98 $0.98
Maximum Cost $1.63 $1.73 $3.84 $3.94
Note: Data is also available for readers and student textbooks; however, the changes to these types of TLMs follow the same pattern as 
the TLMs included here. They have been removed for clarity. 
The largest increases in unit cost due to in-country distribution both occurred in West Africa; student 
workbooks increased in cost by an average of six cents per unit while teachers’ guides increased in cost 
by an average of 10 cents per unit. Most of this difference was driven by just one activity in the region; 
others saw smaller differences. In other regions, the cost of most TLMs increased an average of three to 
five cents when factoring in in-country distribution.
Factors That Influence TLM Prices
A sub-sample of the data including 707 titles were analyzed to explore potential factors that affect 
individual book printing prices. The data were analyzed for quantity ordered, page count, total area, 
cover weight, type of binding, and type of cover. The analysis found that individual book printing prices 
are associated with eight variables, shown in Exhibit 12. 
Region
12 Report: Cost of Teaching and Learning Materials
Exhibit 12: Association between individual book prices and TLM characteristics (n=707 titles)
Variable Pairwise Correlation Coefficient
Page Count 0.36*
Binding: High Durability 0.32*
Total Area (cm) 0.26*
Binding: Low Durability -0.23*
Binding: Medium Durability -0.09*
Cover Weight (cm) 0.08
Quantity Ordered -0.07*
Cover Type: Durable 0.02
*Statistically significant at (0.10) level.
As expected, quantity ordered is negatively correlated with individual book printing prices. This means 
that as more books are ordered the per-unit price of printing decreases. However, the relationship is 
quite small at seven percent. The type of binding used also affects the per-unit printing price of books. 
Bindings with low durability (e.g., gummed, saddle stitch, and spiral) and medium durability (e.g., gummed 
and stapled, square back and glued) were negatively correlated with the per-unit price of printing a 
book, while highly durable bindings (e.g., perfect and thermal) were positively correlated. This means 
that taking greater care to consider the advantages and disadvantages of binding types and the desired 
shelf life of a book could have a notable impact on the total cost of a TLM purchase order. Page count 
and total area have positive associations with individual book printing prices, meaning as they increase in 
size, the per-unit price of printing a book increases. Page count had the highest correlation percentage 
at 36 percent and total area of the book in centimeters had the third highest correlation at 26 percent. 
The data provided did not show sufficient variety in cover and internal color to determine the impact of 
color.
These findings can serve as valuable conversation starters between the stakeholders ordering the books 
and the printers providing the books. For example, exploring the per-unit printing price differences in 
the number of pages a book includes or the size of the book itself could provide savings without 
jeopardizing the pedagogical value of the TLM itself. Also, these findings can be used to explore how the 
quantity of books ordered can affect the cost of books. In this analysis, we found a small relationship 
between the quantity ordered and individual book printing prices. This may again demonstrate the non￾linear relationship between individual book printing prices and quantity ordered (as previously discussed 
in this paper). While this is a small case study and the results should be read with caution, understanding 
where per-unit printing prices plateau for each type of book including their specifications will provide 
valuable information for all stakeholders interested in using money as wisely as possible for each 
USAID/Education activity.
13 Report: Cost of Teaching and Learning Materials
Conclusions
This study provides initial findings that can inform the design of future studies and provide guidance on 
how to better document the cost of books for USAID Education activity implementing partners. Key 
takeaways from the study are provided below: 
◼ There are several different formats in purchase orders, with variation both between different
implementing partners and between country offices of individual implementing partners.
◼ Purchase orders of USAID implementing activities do not consistently include all the factors that
may influence the cost of books, limiting the extent of analysis possible with existing data.
◼ Readers had a lower printing price than other types of TLMs in nearly all regions. However,
inconsistent approaches to categorizing TLMs meant that the price of printing different types of
readers could not be compared. More consistent classification between implementing partners
would allow for more detailed analysis.
◼ Data on other cost drivers such as international shipping and in-country distribution are limited as
implementing partners may rely on other contractors or internal mechanisms to implement these
activities. Findings about some of these cost drivers are below:
− Relatively few USAID activities that printed books out-of-country provided data.
− Even when implementing partners used out-of-country printers, data on cost of international
shipping was limited and the type of shipping (air, land, sea) was not often specified.
− Relatively few activities included domestic distribution of POs to schools, generally only
specifying delivery to offices in country capitals. Among those POs that did include domestic
distribution to schools, this usually increased the cost of individual TLMs by three to five cents.
However, this varied substantially by country. Given the small number of activities reporting
shipping and distribution data, it is impossible to generalize these findings. These findings should
be seen as indicative of possible impact only.
◼ There is a non-linear relationship between quantity ordered and the individual book price.
Stakeholders should explore where savings from large orders plateau by book type and physical
characteristics. Conversations around other potential cost drivers can augment the dialogue.
◼ Cost drivers for individual books may include quantity ordered, page count, total area, and type of
binding. Implementing partners can use this information to inform discussions with stakeholders
and printers around book specifications that balance printing price, durability, and longevity of the
TLM while maximizing pedagogical value. 14
14 For more information on book development considerations, see blueTree Group. 2014. Best Practices for Developing 
Supplementary Reading Materials. Prepared for USAID. https://pdf.usaid.gov/pdf_docs/PA00JV69.pdf
14 Report: Cost of Teaching and Learning Materials
Recommendations
Based on the conclusions of this study, the study team has developed recommendations for both USAID 
and implementing partners. These are presented in turn. 
The study team recommends that USAID/Education: 
◼ Convene a group of implementing partners to jointly develop a reporting format that would allow
for analysis of cost drivers. This format would include, at a minimum, data on the unit printing price
of TLMs, quantity ordered, shipping cost, shipping method, in-country distribution cost, in-country
distribution method, applicable taxes (including customs and clearance), and details about the TLMs
including book language, grade, number of pages, book dimensions, cover weight, cover coating,
cover color, internal paper weight, internal color, illustrations, type of binding, and copyright vs
Creative Commons. Annex F provides a template for the tables this PO could include.15
◼ Implement a study on the cost of books using the above cost reporting format. This study should
purposively work with implementing partners to identify a range of possible cost drivers based on
the different approaches used by the implementing partners. This study should also include
purposive sampling of activities to represent a range of regions around the globe.
The study team recommends that implementing partners: 
◼ Ensure that IPs routinely make use of the reporting format guidance noted above when creating or
requesting purchase orders. This will allow for better accounting and tracking for implementing
partners while also allowing implementing partners to more easily evaluate different printing price
options internally.
◼ Closely review purchase orders and identify any miscalculations. Develop a protocol of addressing
rounding errors to ensure POs are accurate in the amount that implementing partners owe
printers.
15 While it may not be possible to standardize a single template given that printers may use their own templates, ensuring that a 
standard collection of information is included will vastly improve the quality of future studies on this topic. 
15 Report: Cost of Teaching and Learning Materials
References
DFID. N.D. Learning and teaching materials: policy and practice for provision. 
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/67621/lr
ng-tch-mats-pol-prac-prov.pdf
Read. A. 2010. The Future of Our Children’s Education: Providing the Best Textbooks for the Next Generation in 
Tanzania International Education Partners, Windsor, UK (www.iepartners.co.uk)
Robledo, A. and A. Gove. 2019. What Works in Early Grade Reading Materials. (Knowledge and Practice in 
International Development, 2). RTI Press Publication No. OP-0058-1902. Research Triangle Park, NC: RTI 
Press. https://doi.org/10.3768/rtipress.2018.op.0058.1902
USAID. 2019. “Early Grade Reading Program Design and Implementation: Best Practices and Resources 
for Success.” Presentation for webinar series presented by Reading with Reach (REACH) in 
collaboration with the Global Reading Network. https://www.edu￾links.org/sites/default/files/media/file/Webinar%202%20-
%20Resources%20for%20teaching%20and%20learning_July%2010.pdf
Walls, E., C. Tulloch, C. Harris-Van Keuren. 2020. Cost Analysis Guidance for USAID-Funded Education 
Activities. Washington, D.C.: United States Agency for International Development. Cost Analysis Guidance 
for USAID-Funded Education Activities (edu-links.org)
World Bank. 2021a. “World Development Indicators: Official Exchange Rate (LCU per US$, period 
average).” Updated 25 May 2021. 
https://databank.worldbank.org/reports.aspx?source=2&series=PA.NUS.FCRF
World Bank. 2021b. “Data: GDP Deflator.” Updated 25 May 2021. 
https://data.worldbank.org/indicator/NY.GDP.DEFL.ZS
16 Report: Cost of Teaching and Learning Materials
Annexes
Annex A: Research Matrix
Exhibit 13 provides a research matrix describing how data from the POs will be analyzed to respond to 
the research questions.
Exhibit 13: Research Matrix
Research Question Analysis Plan
What is the average per-unit price and the per-unit 
price range of printing similar types of TLMs at the 
global and regional/sub-regional level?
All TLMs in the study were classified into one of five 
categories: big books, readers, student textbooks, 
student workbooks, teachers’ read-alouds, and 
teachers’ guides. The average price and price range for 
these different types of TLMs were calculated at a 
global, regional, and, if feasible without revealing the 
data source, sub-regional level.
What is the average procurement cost of each type of 
TLM (i.e., printing, shipping, customs and clearance, 
tax, and distribution)?
For those POs that include data on shipping, customs 
and clearance, tax, and distribution, these costs’ 
contribution to the price of individual TLMs were 
calculated by distributing them proportionally across 
all TLMs included in the PO. Average prices and price 
ranges for all types of TLMs were recalculated at the 
global, regional, and sub-regional level based on these 
distributions.
What book and print order characteristics (e.g., 
quantity ordered, page count, cover weight) drive the 
per-unit price for TLMs?
For a subset of POs that included data on book and 
print order characteristics, data were entered into 
STATA 14.2 in order to explore the association 
between individual book cost and these variables. The 
Pairwise Correlation Coefficient was determined for 
each.
17 Report: Cost of Teaching and Learning Materials
Annex B: List of Countries Included in Study
The countries where books included in this study were printed are listed below, separated by region. In 
regions where only one country was included, the country has been excluded so that price and cost 
data for a particular implementing partner cannot be identified.
n Central America: Only one country
n Central Asia
- Afghanistan
- Tajikistan
n East Africa
- Djibouti
- Ethiopia
- Kenya
- Rwanda
- Uganda
n Europe: Only one country
n South Asia
- Nepal
- India
n Southern Africa: Only one country
n West Africa
- Ghana
- Liberia
- Nigeria
- Senegal
n West Asia: Only one country
18 Report: Cost of Teaching and Learning Materials
Annex C: Examples of Purchase Order Details
Most purchase orders contained a table outlining the quantity and price of the books ordered. Unit price was frequently though not always 
clearly identified. An example of a typical quantity and price table is below.
Exhibit 14: Quantity and Price Details, Example
Title Total Book QTY Unit Price Payment Amount Due by
Title Example A 12,000 4.50 54,000 January 1, 2300
Title Example B 9,500 4.50 42,750 January 1, 2300
Sub Total: 96,750
Transportation Cost: 20,500
Total Cost: 117,250
Though it was less common, some purchase orders contained more specific details about the books ordered. An example of a physical 
specifications table included in purchase orders is below.
Exhibit 15: Physical Specifications, Example
Physical Specifications for TLMs
No. Title Grade Language Copies 
of each 
Title
Illustrations Font 
size
No of 
Pages
Format Portrait / 
Landscape
Text 
colors
Text 
Material
Cover 
colors
Cover 
Material
Cover 
Finishing
Binding Print 
Method
1 Title 
Example 
A
1 Local 
Language 
A
1150 Large size 
color full 
illustration 
in each 
page
40 
pt. 
25 A5 Portrait Four￾color
90 gsm 
art 
paper
Four￾color
210 gsm, 
art card 
with UV
Laminated Gummed 
and 
stapled
Offset 
CTP
19 Report: Cost of Teaching and Learning Materials
Annex D: Description of Variables Used in the 
Analysis
Data Type Description
Binding Type Interval 1. Low Durability: Gummed, Saddle Stitch, Spiral
2. Medium Durability: Gummed and Stapled, Square Back and Glued
3. High Durability: Perfect (PUR, PUR with Sewing, and Stitching with
Perfect Gluing), Thermal
Book Language Categorical 1. 1 language
2. 2 languages
3. 3 languages
4. 4+ languages
Book Title Categorical Data anonymized
Book Type Categorical 1. Big Book
2. Reader
3. Student Textbook
4. Student Workbook
5. Teacher Read-aloud
6. Teacher Guide
Copy Right Categorical 1. Copyright
2. Creative Commons
Country Categorical Data anonymized
Cover Type Interval 1. Least Durable: Coated and Offset Paper
2. More Durable: Coated Paper
Cover Weight Continuous
Currency Categorical Data anonymized
Grade Categorical 5. Grade 1
6. Grade 2
7. Grade 3
8. Grade 4+
Implementing Partner Categorical Data anonymized
In-Country Distribution Cost Continuous
Individual Book Price Continuous
Internal Color Categorical 1. One or two colors
20 Report: Cost of Teaching and Learning Materials
Data Type Description
2. Four colors
International Shipping Continuous
Length (cm) Continuous
Local Country Printing Categorical 1. Yes
2. No
Method of Shipping Categorical 1. Air
2. Land
3. Sea
Page Count Continuous
PO Year Interval
Printer Type Categorical 1. Private
2. Public
Purchase Order Number Categorical Data anonymized
Quantity Ordered Continuous
Region Categorical 1. Asia
2. Europe
3. Latin American and the Caribbean
4. Sub-Saharan Africa
Sub-Region Categorical 1. Central Asia
2. South Asia
3. West Asia
4. Eastern Europe
5. Central America
6. East Africa
7. Southern Arica
8. West Africa
Total Area (cm) Continuous
VAT Continuous
Width (cm) Continuous
21 Report: Cost of Teaching and Learning Materials
Annex E:Additional Data Tables
Exhibit 16: Average price, minimum price, and maximum price of TLMs, all prices in real 2019 USD (n=27,685,711)
Big Books Readers Student 
Textbooks
Student 
Workbooks
Teachers’ 
Read￾alouds
Teachers’ 
Guides
Asia
Central Asia
Average Unit Price - $0.20 $1.68 $1.14 - $3.26
Minimum Price - $0.17 $0.72 $0.53 - $1.93
Maximum Price - $3.01 $1.97 $1.66 - $4.19
South Asia
Average Unit Price - $0.08 - $0.39 - $0.24
Minimum Price - $0.08 - $0.15 - $0.08
Maximum Price - $0.08 - $1.26 - $1.11
West Asia
Average Unit Price - - - - - $3.46
Minimum Price - - - - - $1.98
Maximum Price - - - - - $31.86
Europe (Eastern 
Europe)
Average Unit Price - $0.38 - - - -
Minimum Price - $0.38 - - - -
Maximum Price - $0.38 - - - -
Latin American 
and the 
Caribbean 
(Central 
America)
Average Unit Price - $1.01 - - - -
Minimum Price - $0.88 - - - -
Maximum Price - $1.12 - - - -
Sub-Saharan 
Africa
East Africa
Average Unit Price $7.05 $0.85 $1.76 $0.61 $7.57 $1.23
Minimum Price $6.83 $0.13 $0.79 $0.61 $6.29 $1.09
Maximum Price $7.27 $12.21 $1.85 $0.61 $9.83 $2.36
Southern Africa
Average Unit Price - - - - - $1.92
Minimum Price - - - - - $1.71
Maximum Price - - - - - $2.15
West Africa
Average Unit Price - $0.86 $1.43 $1.05 $0.95 $3.35
Minimum Price - $0.42 $1.43 $0.26 $0.81 $0.51
Region
22 Report: Cost of Teaching and Learning Materials
Big Books Readers Student 
Textbooks
Student 
Workbooks
Teachers’ 
Read￾alouds
Teachers’ 
Guides
Maximum Price - $23.00 $1.43 $39.87 $26.83 $93.92
Maximum Price 
(outlier removed) - $5.68 $1.43 $9.77 $1.60 $32.45
Note: High maximum prices in West Africa are the result of a single PO with extremely small order sizes (1–2 books per type). When this 
outlier is removed, maximum prices in West Africa are lower; however, average unit prices for all TLMs are the same except for readers, 
which reduce by one cent to $0.85.
Exhibit 17: Quantities of TLMs ordered by type and sub-region (n= 27,685,711 TLMs)
Region Big Books Readers Student 
Textbooks
Student 
Workbooks
Teachers’ 
Read￾alouds
Teachers’ 
Guides
Asia - 6,567,848 877,578 4,937,798 - 184,168
Central Asia - 538,848 877,578 817,798 - 19,058
South Asia - 6,029,000 - 4,120,000 - 149,600
West Asia - - - - - 15,510
Europe 
(Eastern 
Europe) - 24,000 - - - -
Latin America 
and the 
Caribbean 
(Central 
America) - 50,088 - - - -
Sub-Saharan 
Africa 2,000 10,112,727 1,568,235 3,097,735 53,831 209,703
East Africa 2,000 9,146,583 1,506,735 2,400,000 13,250 73,342
Southern Africa - - - - - 48,400
West Africa - 966,144 61,500 697,735 40,581 87,961
Totals 2,000 16,754,663 2,445,813 8,035,533 53,831 393,871
23 Report: Cost of Teaching and Learning Materials
Annex F: Suggested Study Purchase Order Template
Exhibit 18 provides a potential template for some of the details to include if a purposeful cost of books study is developed.
Exhibit 18: Suggested Study Purchase Order Template
TLM Specifications
Type 
of 
TLM
Title Grade Language Copies 
of each 
Title
Illustrations Font 
size
No. 
of 
Pages
Format Internal 
Paper 
Weight
Portrait / 
Landscape
Text 
colors
Text 
Material
Cover 
Colors
Cover 
Material
Cover 
Finishing
Cover 
Weight
Binding Print 
Method
Individual 
unit price
Transportation (Applicable for both international shipping and domestic distribution, broken up by shipment lot)
Title(s) Total Book 
quantity
Total weight of all 
books
Shipment Method Origin Destination Shipping Cost Customs and Clearance (for 
international shipping only)
The PO should also include space to capture any applicable taxes.