Detailed calculation:
Copper surcharge per kg:(13,30 EUR/kg − 1,55 EUR/kg) × 1,01 = 11,87 EUR/kg
Metal surcharge per item:11,87 EUR/kg × 1,80 kg = 21,37 €
Net item price excluding metal surcharge:400,95 €
Total net price:400,95 € + 21,37 € = 422,32 €
VAT:422,32 € × 19,00 % = 80,24 €
Total gross price:422,32 € + 80,24 € = 502,56 €
Intermediate results and final amount are rounded commercially.