A French furniture maker agrees to purchase wood stain from a U.S. paint manufacturer. If all payments

Question:

A French furniture maker agrees to purchase wood stain from a U.S. paint manufacturer. If all payments are to be made in U.S. dollars, which company bears the risk of gains and losses?
Exchange Rate
The value of one currency for the purpose of conversion to another. Exchange Rate means on any day, for purposes of determining the Dollar Equivalent of any currency other than Dollars, the rate at which such currency may be exchanged into Dollars...