An English language after-school consulted me for a low-cost solution to record their classes for students to review at home. They are using a dual-deck cassette recorder but it's too time-consuming.
(English translation below)
如果一定要輸出成錄音帶，又不用錄音室的品質的話(那樣您也需使用較昂貴的帶子)，可以用有監聽輸出的錄音設備(一般現代電腦用的可錄音的音效卡就可以了)，一邊錄入電腦成數位音檔，一邊錄入錄音帶。然後再用 high speed cassette duplicator 大量複製。購買的時候可以選擇速度，基座數(一次可以拷貝幾卷)，以及軌數(單音或立體)。
You need to consider:
1. the recording equiment and media
2. how you duplicate the media
3. how to distribute the media
I would recommend digital means throughout. That would save your cost over time.
You may equipt your classrooms with mp3 recorders or PCs to record the class. Then you can burn the mp3 files, the size of which enables faster burning than audio CDs. You can even use USB thumb drives for even faster file transfer (64MB should be enough for a 2-hour class recording). The easiest way is to provide the files online for students to download themselves. Most students in Taiwan should alreay have an mp3 player or a PC to play the files.
If you go with the cassette solution, you may want to consider the cost in the long run (I think the cost will outrun digital solution after several classes). The cost would include the cassettes themselves, the duplication system, and the time and efforts involved in duplication. Digital means also allows easier archiving and duplication.
If cassette is a must, and you don't go after studio quality, you can use recording devices with monitor out (if you use a PC, most likely its sound card would work). This way, you can record into digital files and analog tapes at the same time. Then, you can use something like "high speed cassette duplicator" to make duplications. When you buy a high speed cassette duplicator, you can opt its copying speed, the number of decks (how many tapes you can copy at one run), and the number of channels (mono or stereo).