Suppose now that a Museum visitor decides to buy the new FCB official shirt and pays 96 for it (21% VAT included). The store has a 50% margin on the sale of that shirt, who was acquired to a national distributor (not related to Nike, the clothes' brand) that also has a 25% margin. The distributor bought it to the Spanish subsidiary of Nike, that earns a 50% (sells at the double price of its cost). Finally, the Spanish subsidiary purchased it to the headquarters of the brand (based in the US) who charged them 5 times the cost they paid to the original manufacturer in Sri Lanka.

a-How much did the Sri Lanka manufacturer get for the shirt? (disregard custom fees or other taxes except for the VAT initially mentioned)