(a) The department shall reimburse the Texas Department of Criminal Justice for the cost of manufacturing license plates as the invoices for the license plates are delivered to the department.
(b) When manufacturing is started, the Texas Department of Criminal Justice and the department, after negotiation, shall set the price to be paid for each license plate. The price must be determined from:
(1) the cost of metal, paint, and other materials purchased;
(2) the inmate maintenance cost per shift;
(3) overhead expenses;
(4) miscellaneous charges; and
(5) a previously agreed upon amount of profit for the work.