The direct materials costs of the newly-developed product ‘TripleCrown’ are EUR 10.60

per unit. The direct labor costs of this product amount to EUR 15.40 per unit in the cost center Production I and EUR 6.80 per unit in the cost center Production II.

This product needs 26 minutes in

the assembly line of the cost center Production I and 110 minutes in

the assembly line of the cost center Production II.

Calculate the manufacturing cost per unit

of

the newly-developed product ‘TripleCrown’ (in EUR per unit)!

Note: Please round your results to 2 decimal places!