Detailed calculation:
Copper surcharge per kg:(12,90 EUR/kg − 1,55 EUR/kg) × 1,01 = 11,46 EUR/kg
Metal surcharge per item:11,46 EUR/kg × 1,00 kg = 11,46 €
Net item price excluding metal surcharge:239,25 €
Total net price:239,25 € + 11,46 € = 250,71 €
VAT:250,71 € × 19,00 % = 47,63 €
Total gross price:250,71 € + 47,63 € = 298,34 €
Intermediate results and final amount are rounded commercially.