The FOB quotation of export products is calculated based on the following formula: Export Price = Cost + Expenses + Expected Profit. This means that when determining the quotation, export enterprises need to consider not only the cost of the product but also various related expenses and the expected profit.

Based on the actual situation that foreign customers are seeking to purchase 20 tons of food additives, we can calculate as follows:

Calculation of Purchase Cost
1) Purchase price of food additives: 6200 yuan/ton
2) Tax RebatesRate: 13%
3) Purchase cost = 6200÷(1 + 0.13)= 5486.7257 yuan/ton

Total Expenses
1) Domestic transportation fees, customs declaration fees, port miscellaneous fees, etc. in total: (1000 + 100 + 4860 + 800)÷20 = 338 yuan/ton
2) Loan comprehensive annual interest rate expenses: (6200×0.092)÷(12×3)= 142.60 yuan/ton
3) Total expenses = 480.6 yuan/ton

Calculation of Additional Expenses
1) Bank handling fee = Quotation x 0.5%
2) Customer commission = Quotation x 5%
3) Profit = Quotation x 12%

4Determine the FOB RMB Quotation
FOB RMB quotation = (5486.7257 + 480.6)÷(1?(0.005 + 0.05 + 0.12)) = 7233.1221 yuan/ton

FOB USD quotation
1) Current RMB - to - US dollar exchange rate: 7.1788: 1
2) FOB US dollar quotation = 7233.1221÷7.1788 = 1007.57 US dollars/ton

According to the above calculation, the FOB quotation for the export of food additives is 1007.57 US dollars/ton.