Waec Model Questions Vol1 2022 Commerce Question 4

Practice essay / theory question 4 from the 2022 Waec Model Questions Vol1 Commerce examination. This question covers Foreign Trade, Costing, Exchange rates, Tariffs, Profit analysis .

Waec Model Questions Vol1 2022 Commerce Essay / Theory
Topics: Foreign Trade Costing Exchange rates Tariffs Profit analysis
Question 4 WAEC_MODEL_QUESTIONS_VOL1 • 2022 • COMMERCE • essay

A Nigerian firm imports cocoa beans from Ghana and exports processed cocoa powder to Europe. The following data apply:\n\n- Purchase price of cocoa beans: 1,200 Ghana cedis (GHS) per tonne.\n- Exchange rate: 1 GHS = ₦45.\n- Freight and insurance on import (CIF): ₦30,000 per tonne.\n- Import tariff: 5 % ad valorem on the CIF value.\n- Domestic processing cost: ₦15,000 per tonne of beans.\n- Processing loss: 1 tonne of beans yields 0.8 tonne of cocoa powder.\n- Export price of cocoa powder: €1,800 per tonne (FOB).\n- Exchange rate: €1 = ₦560.\n- Export freight: ₦40,000 per tonne of powder.\n- Export duty: 2 % of the FOB value.

Question Parts

( a )
Calculate the total landed cost in Naira of one tonne of cocoa beans imported from Ghana (include purchase price, freight, insurance and import tariff).
( b )
Determine the total cost in Naira of producing one tonne of cocoa powder, taking into account the processing loss, processing cost, export freight and export duty.

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About This Question

This is Waec Model Questions Vol1 2022 Commerce Question 4. It is one of the essay questions from the 2022 Waec Model Questions Vol1 Commerce examination.

The question covers Foreign Trade, Costing, Exchange rates, Tariffs, Profit analysis .

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