K2 is a business law firm specialising in arbitration. Until 2020, its

management accounting had only one direct expense item (lawyers' fees) and one indirect cost center (overhead). The overhead allocation key was the cost of lawyers' fees

(per euro). K2's clients are charged 120% of the total cost of the contracts.

The actual costs for 2020 were as follows:

Lawyers' fees: € 100,000,000

Overheads: € 190,000,000

What is the unit cost of the overhead allocation key? (two figures after the decimal point)