It really depends on your tip, how high your swirl, etc. When I do my rose swirl with a 2D (which I think looks the same as a 1M but uses less icing) if I remember correctly it took 1 tbsp per swirl. I did one normal swirl, scraped it off and put it in a measuring spoon. So at that rate I could guess 16 cuppies per cup of icing so 80 per 5 cup batch. Of course you will lose some in the bag, bowl, etc.