Top of page 10: http://www.sec.gov/Archives/edgar/data/1411179/000116552712000658/0001165527-12-000658.txt Page 9, gives a breakdown on CPM rates for DC and Marvel based on different things ( location in book age of target audience, etc). Edit Page 6 or 7 gives a breakdown on the printing and shipping cost of the free comics. The filing looks like it was made to explain their business.