According to
Don Post Jr., President of Don Post Studios, the famous California mask making company, the filmmakers originally approached his firm about custom making an original mask for use in the film. The filmmakers explained that they could not afford the numerous costs involved in creating a mask from scratch, but would offer Post points in the movie as payment for his services. Post declined their offer, as he received many such proposals from numerous unknown filmmakers all the time, but suggested that they repaint/refurbish the "Captain Kirk" masks eventually used in the film, which eventually was done, and which netted Mr. Post a profit of less than $100. Post later estimated, after the film became a hit, that if he had accepted the original offer for points in the film in exchange for his creation of an original mask, his profit would have run well over $100,000.
more