it's 250 euro for sponsorship + the production cost of the shirts which is 550. Now 550/13=42 euro.
It's a tenue, each player needs 2 pair of socks, 1 sportpants and 2 shirts 1 for home games and 1 for away. it isn't that much. The 250 euro for sponsorship is a normal fee which most soccerclubs are charging. Please consider removing your downvote.