We set up a simple breakfast in lieu of cheap gifts for my husband's workplace.
I ditched the muffin plan because we've been so sick.
Instead, we offered baskets of different breakfast bars with clementines, apples, bananas--and coffee service with fresh ground beans.
No plates or forks required. Happy New Year napkins (25-cents) and clearance roses ($4) made the table a little bit festive.
Total cost for 100+ people: about $65.
Not nearly as gracious as homemade, but also not early as much work. Or germs.