obviously you will make 72 sets of pads if you are skilled cutter))) considering that there will be a quantity of the defective ones you could produce up to 65 pairs of a good kosher sets plus you need to make some "prototypes" that would be tested by 3-5 riders to reveal how good they are in the different conditions (smooth/groun rim, wet/dry weather etc) i mean, that you are responsible for you pruduction and you must be assured in quality cheers