The company expects to sell 1400 plates in the year 01, but it produces only 9200 plates in the same year.

The company applies job costing. In contrast to the allocation rate for indirect material costs calculated above, the allocation rate for indirect material costs to be used in this task is 7.00%. This allocation rate is also based on direct material costs. The allocation rate for indirect labor costs amounts to EUR 7.30 per direct labor hour.

Calculate the manufacturing cost per plate incurred in the year 01 (in EUR per unit)!

Note: Please round your result to 2 decimal places!