We need to calculate the total cost for item 28, which involves purchasing goods in two batches with different unit prices and VAT rates, and also includes transport costs. The first batch is 700 units at 62.45 EUR each with 12% VAT. The second batch is 900 units at 78.63 EUR each with 21% VAT. Transport costs are 25.00 EUR.

1. Problem Description

We need to calculate the total cost for item 28, which involves purchasing goods in two batches with different unit prices and VAT rates, and also includes transport costs. The first batch is 700 units at 62.45 EUR each with 12% VAT. The second batch is 900 units at 78.63 EUR each with 21% VAT. Transport costs are 25.00 EUR.

2. Solution Steps

First, calculate the cost of the first batch:

Cost of first batch before VAT = 700 * 62.45 = 43715 EUR

VAT for the first batch = 43715 * 0.12 = 5245.80 EUR

Total cost of the first batch = 43715 + 5245.80 = 48960.80 EUR

Second, calculate the cost of the second batch:

Cost of second batch before VAT = 900 * 78.63 = 70767 EUR

VAT for the second batch = 70767 * 0.21 = 14861.07 EUR

Total cost of the second batch = 70767 + 14861.07 = 85628.07 EUR

Third, add the costs of the two batches and the transport costs:

Total cost = 48960.80 + 85628.07 + 25.00 = 134613.87 EUR

3. Final Answer

The total cost is 134613.87 EUR.