You can't break it down too much - Each park has their own warehouse for this stuff that stocks their own, so even splitting up between "Disneyland Resort" and "DCA" isn't going to save any warehouse space or inventory money - The supplier gets an order for a full truckload of paper products printed for that location, they run the machines and make it to order, fill up the truck and off it goes.
As far as the Cup Makers are concerned that truckload can be all 200,000 pieces printed "Disneyland Resort" - or it can easily be split up in sub-batches with 10,000 cups printed for Plaza Inn, 10,000 for Jolly Holiday, 10,000 for Carnation Cafe', 10,000 for Pizza Port, 20,000 for Tomorrowland Terrace...
The artwork is a one-time charge to make the printing plates if Disney supplies them with the camera-ready art, and there's a per-batch charge to print a run of that cup - So there are six $25 setup charges for that load of individual location cups - Big whoop. Small price to add that little detail that is noticed - even when the Guests don't realize why.
It's only when you try dividing it down to different goods for individual locations that you hit the higher costs of warehousing and distributing the several different varieties of paper goods at one park's local warehouse - and that's only if the Disney accountants choose to break it out as an individual line item and make it a higher cost. Many times it's accepted as the cost of doing something properly.
--<< Bruce >>--