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Could you please explain what "Unit costs" means? Can this be used to declare personnel costs?

Answer: 

“Unit costs” are a special type of costs. You can find the definition in Article 5.2. Regarding personnel costs you can use the “unit costs” in very few special cases:
“Personnel costs for SME owners or beneficiaries that are natural persons not receiving a salary (see Article 6.2, Points A.4 and A.5) must be declared on the basis of the amount per unit set out in Annex 2a (unit costs)”