If you take 7.6 and multiply it to 16,412.05 (.076)(16,412.05), you get 1,247.32. You then add the overhead cost of 105 to get 1352.32. (Apex verified too)
the original cost is "x", which is the 100% of the original price, and we also know that €336 is its price increased by 40%, namely 100% + 40% = 140%, so