Saying Thank You - without overspending

Normally people spring for a bottle of wine or big box of chocolates - but one thing that is surprisingly easy and yet looks quite good is a batch of butter cream cupcakes:

A little bit of food dye and some sparkles and you have a very nice gift. Trust me - icing buns is very easy! You can pick up the icing tips in a pound shop and they will eventually pay for themselves.

Recipe:
3 Eggs (Basics 33p)
6oz Plain Flour (Basics 16p)
6oz Caster Sugar (28p)
6oz Unsalted Butter (Basics 80p)
1tbsp Baking Powder
Icing:
8oz Icing Sugar (38p)
6oz Unsalted Butter (Basics 80p)
1 drop Vanilla Extract (2p)
1 drop pink dye (1p)
Decoration (5p)
Cases (6p)
Cupcakes: £2.89 per dozen

 

How many of these will actually make it to my intended recipient? I am not sure..... I have however sickened myself of butter cream icing