a)

Mai Hương = 25*3.5 + 30 + 4*3.5 + 4*3.5 +90000/22000*3.5=159.818 (USD)

Thanh Thất = 25*6.7 + 30 + 4*6.7 + 4*6.7 +90000/22000*6.7=278.51 (USD)
An Nhan = 25 + 30 + 4 + 4 + 90000/22000 = 67.09 (USD)
b)
FWD's revenue = 159.818+ 278.51+ 67.09 = 505.418 (USD)
FWD’s cost = 150 + 78 + 20 + 65 + 5 = 318 (USD)
FWD’s profit = 505.418 - 318 = 187.418 (USD)
2.
* Mai Hương:
GW = 1638 kgs
VW = 3.5 *1000/6 = 583.3 kgs
→ CW = 1683 kgs
TR1 = 1683*0.8 + 0.15*1683 = 1598.85 (USD)
* Thanh Thất:
GW = 2450 kgs
VW = 6.7 *1000/6 = 1116.6 kgs
→ CW = 2450 kgs
TR2 = 2450*0.8 + 2450*0.15 = 2327.5 (USD)
* An Nhan:
GW = 450 kgs
VW = 0.5 *1000/6 = 83.33 kgs
→ CW = 450 kgs
TR3 = 450*1.3 + 70 = 655 (USD)