Like maybe a couple of bucks each. Here's what I'm talking about - but go buy it so you aren't paying shipping.
If you do it tournament style, you won't need as many sets of flint and steel. Maybe you do it in groups of 3-4 boys, then have the top 1-2 from each group face off against each other. Loser's bracket means that someone who struggled on their first fire gets another shot - and you can even have the loser's bracket winner face the winning bracket winner for a showdown.