Detailed calculation:
Copper surcharge per kg:(12,70 EUR/kg − 1,55 EUR/kg) × 1,01 = 11,26 EUR/kg
Metal surcharge per item:11,26 EUR/kg × 1,00 kg = 11,26 €
Net item price excluding metal surcharge:239,25 €
Total net price:239,25 € + 11,26 € = 250,51 €
VAT:250,51 € × 19,00 % = 47,60 €
Total gross price:250,51 € + 47,60 € = 298,11 €
Intermediate results and final amount are rounded commercially.