Each roll of paper towels has about 55 2-ply sheets (Brawny brand), depending on brand (some parent will send in the cheapest towels they can find, others will send in quality towels). Students wash their hands several times a day. If the class has 20 students and they each wash their hands 3 times during the day, that is 60 towels per day, not counting towels used to wipe noses, spills, wash of desk tops, etc. so that the class would use about one roll of towels per day. The more absorbent the towel, the less the students will use as they quickly learn if it will take one or two towels to dry their hands.

There are 180 days in the school year so on average, the class will go through more than 60 rolls in one school year, especially in the lower grades.