K2 is a legal firm specialized in business arbitration. Until 2009, its

management accounting system had only one type of direct costs (lawyers fees) and

only a overhead cost pool (general expenses). The application base for general expenses was the lawyers’ fees in

euros. Clients from K2 are billed 120% of the total cost for each arbitration.

Costs for 2009 were:

Lawyers’ fees:          € 100,000,000

General expenses:   € 190,000,000

For the Eiffel case, the direct cost (lawyers’ fees) is € 200,000 .

What

amount was billed for the Eiffel case?