ABC agricultural enterprise engaged in import and export trade activities. The enterprise imported materials at FOB value USD 50,000 BR 30,000, and 70,000 for insurance, and transport respectively. BUYING SELLING USD 23.5 24

To calculate the total cost of importing the materials, we need to add the cost of the materials, insurance, and transport:

Total cost = FOB value + insurance + transport
Total cost = $50,000 + $30,000 + $70,000
Total cost = $150,000

If the exchange rate for buying USD is 23.5, then the total cost in local currency (BR) would be:

Total cost in BR = Total cost * Exchange rate
Total cost in BR = $150,000 * 23.5
Total cost in BR = BR 3,525,000

The enterprise then sells the materials at a rate of 24. To calculate the revenue from selling the materials, we use the selling exchange rate:

Revenue in BR = Total cost in BR * Selling exchange rate
Revenue in BR = BR 3,525,000 * 24
Revenue in BR = BR 84,600,000

Therefore, the revenue from selling the materials would be BR 84,600,000.