We exports 36,000 pairs of ramie sole shoes on CIF basis. the price is USD0.60 CIF Gdynia, Poland. The total CIF amount is USD21,600, including the freight of USD3,400, the premium of USD160. The purchasing cost is RMB4 / pair, or the total amount of RMB144, 000( VAT rate :17%). The rate of export rebate is 10%; the rate of expense standard is 12%; the exchange rate is RMB6.46/USD. Please calculate the cost for foreign exchange and the profit and loss ratio