Text: These costs will be borne by manufacturers ($78 to $91 million in one-time costs and $2 million in annual costs), retail establishments ($96 million in one-time costs and $78 million in annual costs), FDA ($3 to $5 million in enforcement costs per year) and State governments ($25 to $50 million per year in administering various SAMHSA enforcement programs).
Entailment: These expenditures will be carried by manufacturers.
Contradiction: The costs will be borne by a dinosaur, the only creature big enough to carry them.