The company uses trees as a material in their manufacturing and processes them into two products to the point and uses split-off calculation method (Sales value at split-off method) for defining costs. The products are sold to an intermediary who is responsible for their marketing and distribution. The following information had been collected from October:

Trees processed 330 pcs.

Production: paper 190.000 sheets, pencil cases 190.000 units

Sales: paper 184.000 sheets (price 0.10/sheet), pencil cases 186.500 units (price 0.14/unit)

The total cost of processing 330 trees into 190.000 sheets and 190.000 pencil cases is 15.500.

1. What is the manufacturing cost of the pencil case in euros per unit using the split off point sales value method when there were no stocks at the beginning of October?

2. What is the manufacturing cost of the paper sheet in euros per unit using the split off point sales value method when there were no stocks at the beginning of October?