What is George Orwell's claim in his essay Books vs. Cigarettes In which part of the essay is this claim stated?

In his essay "Books vs. Cigarettes," George Orwell claims that the cost of purchasing books is relatively low compared to the expenses associated with smoking cigarettes, suggesting that people often undervalue the importance of reading. He emphasizes that investing in books is more beneficial for personal growth and intellectual enrichment than spending money on tobacco. This claim is primarily articulated in the early part of the essay, where Orwell contrasts the financial outlay of books with that of cigarettes.