Calculation of a permanent wave treatment:
Hairdresser Alice works on the customer for one hour and ten minutes, master Sonja 20 minutes.  The hairdresser's hourly wage is EUR 10.20, the master's hourly wage is EUR 15.10.  The overhead costs amount to 180% of the wage costs, the profit to 28% of the cost price, the VAT to 19% of the net service price.
Calculate the service price.n