The direct material costs related to the cost center Material are EUR 1500000, the direct labor costs related to the cost center Production I are EUR 120000, and the direct labor costs related to cost center Production II are EUR 670000 in January

of year 23.

While the total capacity of the assembly line of the cost center Production I is 950 machine hours, the total capacity of the assembly line of the cost center Production II is 810 machine hours.

Calculate the machine-hour rate for the cost center Production I (in EUR per h)!

Note: Please round your results to 2 decimal places!