HomeShop manufactures most of the components of AR/VR kit in-house but buys headsets from a distributor, Digitone_Co. who purchases laser sensors from a Chinese company, HardAV. Digitone_Co. picks up the lasers from a HardAV factory in China and then transports them over land to the nearest port of export. HardAV charges 5435 Chinese Yuan per unit (1EURO (€) = 7.5 Chinese Yuan) for lasers and the transportation cost from HardAV Factory to the port of export is 9 EURO(€) per unit. From there, the shipment is transported via ocean to the port of import in Bulgaria. The freight charges are € 43 per unit and the marine insurance cost is € 7 per unit. At the port of import, Bulgaria custom charges 10% duty on imported items. The value added tax on these sensors is 5%.

a. What is the landed cost per unit in EUROs (€)? Bulgaria uses FOB shipping?