The Commissioner may make arrangements with any reliable manufacturer of inoculation material for the sale of such material to the citizens of the State at prices that shall be reasonable and will allow a reasonable profit on the cost of production. Failing to make such arrangements, the Commissioner may manufacture inoculation material for leguminous crops and distribute it to citizens of the State applying for it at cost. The Commissioner may expend from any surplus or other funds collected from other sources in his hands, such amounts as may be necessary to inaugurate the work of manufacturing inoculation material and refund to those respective funds as soon as possible from the sums collected from the sale of such material such sums as may be so expended.