I used a conversion program, so my bid in euro dollars = $60.00. I do not know the definition of non-homothetic; this word is not in my college dictionary. As for the upper side, front side and lower side, I am somewhat confused. If your label is two-dimensional, do you mean the upper area as the upper side, the middle area as the front side and the lower area as the lower side? If so, your 2-D labels will have layered effects. When you say "pictures", do you mean photos, drawings and clip art? I understand that you want the labels in CMYK mode using the color numbers parameters provided. I use Illustrator CS3 and Photoshop CS3; therefore, I can create your files at 300 dpi. I look forward to working with you. To see my work, please view my Freelancer portfolio.