W<m, so take m as the billing ton.
Freight = basic freight *( 1+ surcharge)
=(0.05*40*200)*( 1+ 10%)
= $440
CFR = FOB+freight
=30*40+440
= 1640 USD
2. Actual total export cost = total purchase cost including tax-tax refund income
= 1 17000*( 1+ 10%)- 1 17000/( 1+ 17%)* 14%
= 128700- 14000
= 1 14700 yuan
Net foreign exchange income = CIF-freight-insurance.
= 16570-2 160- 1 12
= 14298 USD
Exchange cost = actual total export cost/net foreign exchange income
= 1 14700/ 14298
=8.022 1
Profit and loss = net foreign exchange income-actual total export cost
= 14298*8.32- 1 14700
=4259.36 yuan
Profit and loss rate = profit and loss amount/actual total export cost * 100%
=4259.36/ 1 14700* 100%
=3.7 1%