When determining the actual cost of providing copies, a public body may take into consideration (1) number of hours reasonably necessary to compile, copy and assemble documents, (2) cost of computer time used and (3) costs of reproducing the records. If a document is created at the request of a citizen, even though the public body may receive a benefit from having permanent use of the document, it would not be unreasonable to pass on the expense of its production to the requestor if the requestor were notified in advance of the estimated cost of preparing the document.