Hello Chiara,
The mistake is on the calculation of the UROH. What you did is correct, but it doesn't account for the whole UROH you should consider. From the 496.000€ of budgeted fixed costs, only 471.200€ were allocated to COGM (496.000€ * 1.520.000€/1.600.000€). Thus, due to that, you already have 24.800€ of UROH, as you correctly pointed out.
However, you cannot forget that the actual manufacturing fixed costs were 532.000€. You will have a total UROH of 60.800€ (532.000 - 471.200) because the MFC you allocated were lower by that amount than the actual MFC the company had in the period.
Hope this helps!
Pedro Perdigão
The mistake is on the calculation of the UROH. What you did is correct, but it doesn't account for the whole UROH you should consider. From the 496.000€ of budgeted fixed costs, only 471.200€ were allocated to COGM (496.000€ * 1.520.000€/1.600.000€). Thus, due to that, you already have 24.800€ of UROH, as you correctly pointed out.
However, you cannot forget that the actual manufacturing fixed costs were 532.000€. You will have a total UROH of 60.800€ (532.000 - 471.200) because the MFC you allocated were lower by that amount than the actual MFC the company had in the period.
Hope this helps!
Pedro Perdigão