Producer A also determines that $7,000 of t
he gain on currency conversion and $6,000 of the loss on
currency conversion are related to the purchase of non-originating materials used in the production of Good A, and $3,000 of the gain on
currency conversion and $2,000 of the loss on
currency conversion are not related to the production of Good A. The producer determines that the total cost of Good A is $45,000 before taking into account the $1,000 net gain on
currency conversion related to the production of Good A. The total cost of Go
...[+++]od A is therefore $44,000.