"Whether they have been naughty or nice … the average cost of manufacturing, producing and packaging a toy for each child would be $10 per head, costing $24.3 billion (NZ$26.5 billion) just on the toys alone."
The spread of children around the world sees 988 million in East Asia and Oceania, 329 million in North and South America and 291 million in Europe.
This makes Shenzen, China a more feasible location to operate from than the North Pole.
Santa's reindeer powered sleigh has done the job so far, but if there is an issue, shipping costs come into play.
"Using this as the origin for all shipping calculations, ocean and road would be the best way to transport the goods to each country," the spokeswoman explained.
"A standard 40-foot shipping container can take around 6000 presents, meaning we will need around 405,000 containers.
"The world's largest container ships can carry around 9000 containers, resulting in just 45 ships needed to assist the operation. According to the data, the total ocean shipping cost would amount to a whopping $236 million (NZ$258 million).
"However, the presents would then be needed to be transported to each destination by road costing the most amount of money at $446 million (NZ$487 million)."
Finally, food accommodation and insurance covering 50,000 elves working full-time was estimated to generate a bill of around $341.2 million (NZ$372 million).
That's $31.5 million (NZ$34 million) a year in rental accommodation, $18.3 million (NZ$20 million) in food and $255.6 million (NZ$279 million) on health insurance.
"Not only does Santa have to worry about insuring the elves' health but the property for fire and theft, travel insurance for when he's on the move and goods-in-transit insurance too," the spokeswoman said. "This all adds up to $35.8 million (NZ$39.2 million) every year."