Cost accounting for printing block charges?

Our company get the printings of cans and cartons of oil product from printing companies. Printing Companies charges Block charges for every new design only once after that if the same carton or can is sent for printing they only charges us printing cost per Cartons.Should i Capatilize this cost ? or Spread over the cost of all printing Cost - But it is done many times during the year and quantity is not sure. Any Suggestions