A Swiss producer sells watches both in Switzerland and Germany. The Swiss average price for watch was 691 CHF in 2022, VAT of 7,6% included.

To set the price in Germany in euros, the producer has to convert the Swiss price (without the VAT) to euros and then the German VAT of 20%.The average rate in 2021-2022 was 1.0065 CHF for one euro. the inflation for 2022 was 2.6% in Switzerland and 8.3% in Germany.

For 2022, the producer paid about 269000 CHF of VAT in Switzerland. He also sold 14% more watches in Switzerland than in Germany.

a) How many watches did the producer sell in Germany last year?

b) Using the rounded value found in a), how much has the producer to pay in VAT to the German government for last year?