The ABC Toy company invites you to take part in a cost study in order to improve the marketing and therefore the sale of a single product: the "Glisse" outdoor play gantry. For the past year N, you must calculate the cost price of this playset purchased from a supplier. 

You have the following information:

-Stocks at 1/01/N: 200 gantries at 109 euros

- Stocks at 31/12/N: 150 gantries

- Valuation method: CMUP Purchases of the year: 5,000 gantries at 110 euros

Selling price of a toy (gantry): 185 euros

Annual supply charges. 10800 euros

Delivery charges and customer relations: 20 euros per toy sold and 2.5% of the turnover achieved Annual indirect charges:

-Overheads: 25,000 euros, 20% of which relates to supply and 80% to distribution

-Advertising, promotion: they represent 5% of the company's turnover on this product

Calculate the unit cost of a toy for year N.