Do you charge for it?
Yes. It costs money to enter registrations and print cards. And my time is worth SOMETHING. But, I wouldn't charge much. I have never actually issued a MSD card.
When I got my own MSD, I had done my OW and all my specialties at the same shop. After I completed Rescue, I already had 50 dives, so the shop give me my Rescue card and they did me a MSD card at the same time, for no charge. I would do the same thing for someone who did their training with me.