According to the attachment, cost price of material, we assume that machine could make 517000 cigarettes per month, and material costs about USD 41890.
According to machine price, there’re some projects for your reference, pls. check following.
Model Baoli Making Machine + Cellophane Wrapper + Others parts made by hand ≈ USD 66800
Model Baoli Making Machine + Packer +Cellophane Wrapper + Others made by hand = USD 220800
Model Baoli Making Machine + MJ2 packing machine = USD 261000
小型卷烟机速度为1000-1500支每分钟， 包装机一条线包装速度3200-3600支每分钟，建议2台小型卷烟机+一套包装线，生产速度为2400-3000支每分钟。
Model Baoli Making Machine capacity is 1000-1500 CPM, Packing Machine production line capacity is 3200-3600 CPM. Our suggestion is two baby machines + one packing machine production line, capacity is 2400-3000 CPM.
按照最小投入计算，1分钟生产1000支香烟， 所需的全部费用为：
According to the lowest investment, capacity is 1000 CPM, all the fee is following:
1.材料28万（估计到厂价格35万）
Material Price USD 41890(sent to factory may be USD 53846)
2.机器44万，
Machine Price USD 66800
3.物流费用---------
Logistics fee: Unknown
4.进口清关费用，税费-----------
Import & clearance fee, tax:Unknown
5.人工（预计20-25人）--------
Worker salary ( maybe 20-25 worker):Unknown
6.厂房(400-500平方)，包括材料堆存，生产车间，成品堆放车间。-----------
Factory (400-500 CBM, including material stockpiling, production department, the warehouses of cigarette products.
7.能耗-----------------------------
Energy consumption: Unknown
8.香烟销售费用---------------------
The cost of promotion of selling cigarette:Unknown
9.其它费用---------------------
Other fees: Unknown
收入计算：
Income:
按月：一个月生产528000包烟，按合格率98%计算， 实际为517000包， 如果售价为0.5 美元每包，收入为517000*0.5=258500元， 如果售价为1美元，收入为517000元。
Machine could make 528000 packets. We assume qualified rate may be 98%, it is actually 517000 packets. If selling price is 0.5 USD per packet, the income is 517000*0.5 =258500USD per month.
按照该方式计算， 如果香烟销售价格为1元，第一个月即可收回成本，第二个月盈利。
According to this, if selling price is 1 USD, investment fee all could be recovered in the first month, then will has profit from the second month.
工厂设立步骤：
The procedure of setting up factory
1.选择场地，
Choose a place
2.做好辅助设施建设
Prepare all the axillary equipment
3.购买设备材料，
Purchase machine material
4.安排工人 （一分钟要保证包装50包香烟）， 及培训。
Arrange the worker, (make sure one minute could pack 50 packs) & training.
其中，我们重点关注的是设备及材料的购买，以下事宜请速处理。
Besides, We pay more attention to purchase the machine and material.
1）客户寄回4条香烟，保证是正品。
Clients express me four boxes of cigarette which are origin quality., or come to China to negosiate with us ,
2）核对烟草的味道，及配对相应样板给客户确认。
Make sure the taste of cigarette, and will prepare some sample to let client confirm.
3）确认烟支尺寸及包装样式，选择合适机器。
Make sure the cigarette size and package type, to choose the right machine.
4）核对其它烟包材料， 确认打版费用，及各种材料最终报价。
Make sure other cigarette material, the fee of making sample and final quotation.
5）以上程序确认完毕后，签订合同。
Make sure all the procedure mentioned above, then sign a contract.
6）合同执行。
Execute the contract.