Mark is planning to establish a car repair shop.

In order to analyse the profitability he has gathered and estimated the following data:

* There is a need for 4 workers. Each of them will work for 164 hours/month and salary is 16 EUR/h (calculated as variable cost)

* Supervision and administration Mark will take care of himself, value of the own work he is calculating to be 3800 EUR/month

* Variable overheads are calculated to be 60 % of salaries

* Rent 1800 EUR/month

* Interest 150 EUR/month

* Depreciation 850 EUR/month

* Other fixed cost 800 EUR/month

* Self-employed persons pension (YEL) 23,6 % of the value of own work

* Target profit 400 EUR/month

What should be the hourly rate to be charged from the customers, if it is estimated that on average 10 % of working hours are left unsold?