A company exported 200 sets of car sound equipment (pattern No.: SR-800) to Egypt. The quotation was USD 42 per set CFR Alexanda. The total freight from Shanghai to Alexanda was USD 1300. The company purchased the goods frm the factory at RMB 292.5 per set (VAT: 17%). The export rebate rate was 15%. The circulation fee set by this company was 5% of the purchasing cost. (Exchange rate: USD1 : RMB 6.46) Please calculate ECFE and profit and loss ratio in export.