A company sells material in tons. The turnover of year 1 amounted to 18496169€, that of year 2 to 22225721€. The total costs (including fixed and variable costs) for these two years are 15161631€ (for year 1) and 16146526€ for year 2). The overall fixed costs remained the same in both years, as did the selling price per ton, which is 23431€. (The volumes sold each year are arbitrary and rarely correspond to a "round" number in tons).
Calculate the unit variable cost of a ton.