A US manufacturer sold computer services to a foreign company, invoiced the company, and later received 200,000 units of foreign currency (FC). The exchange rates at the date of sale were FX 1 = US$ 0.75 and when the receivable was settled, FX 1 = US$ 0.80. The exchange rate at the date of the transaction is estimated at 1 FX = 0.72 USD.

Required:

 If two trading methods are used, what is the total foreign exchange gain or loss recorded for the transaction based on the settlement date?