1. You have determined that there would be demand for these refrigerators in the U.S., and you could sell them to retailers for $395, and they would sell them to their customers for $550-$799.
2. You have negotiated a commercial invoice price to purchase these in China for $92 each.
3. Customs duties (tariffs are equal to $5 each plus 5% of invoice value)
4. You have calculated that you can fit 48 refrigerators in a container.
5. Per Container transportation costs have been estimated at:
   • Pre carriage in China: $600
   • Main Carriage Ocean vessel: $2200
   • On Carriage Port to your warehouse $900
6. Customs broker, insurance, and 3PL service fees equal $720 per container.
7. Your initial order is for 1000 refrigerators.
8. Recognizing that there are risks and other hidden costs that you may not fully understand, as well as substantial overhead costs, you are hoping for about $150-$200 gross profit on each refrigerator.

A. Calculate your landed cost per refrigerator based on the above.

B. Calculate your gross profit based on the above.