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%