The Board may, by resolution or by contract, establish the fees to be paid to the Fire Department for the obtaining of copies of films, tapes and sound tracks. Fees shall be calculated on the basis of actual cost incurred in the production of such original films, tapes, and sound tracks, including the pro rata cost of reproduction and distribution of copies thereof, based upon the estimated number of copies that might be applied for, or upon any other reasonable formula the Board may determine.