A UK client ordered 10,000 jeans, requiring CIF C 5 London,premiums covering all risks. Purchase cost 30 RMB: per jean,logistics cost:15000 RMB, expected profit rate:10%, foreign exchange rate of BOC:1USD=7.61/7.64RMB,commodity added-value tax rate:17%,rebate tax rate:13%.(P.S:25jeans each carton, carton size:45X36X25,G.W.35KG,N.W.32KG,freight from harber to London:150 USD per ton ,overseas shipping premium is defined as 0.6% by W/M,which covers all insurance).The following conclusions ( ) are correct.
A、FOB net price is 4.07 USD
B、freigt(per set) is 0.24USD
C、CIF C 5 London is 4.34USD
D、CIF C 5% London is 4.57 USD