Detailed calculation:
Copper surcharge per kg:(13,10 EUR/kg − 1,55 EUR/kg) × 1,01 = 11,67 EUR/kg
Metal surcharge per item:11,67 EUR/kg × 1,80 kg = 21,01 €
Net item price excluding metal surcharge:400,95 €
Total net price:400,95 € + 21,01 € = 421,96 €
VAT:421,96 € × 19,00 % = 80,17 €
Total gross price:421,96 € + 80,17 € = 502,13 €
Intermediate results and final amount are rounded commercially.