An importer who is a supplier to fast food restaurants has ordered a shipment of plastic disposable containers, also known as clamshells, manufactured in Vietnam, from a subsidiary wholesaler located in South Korea. The disposable containers will be shipped directly from the wholesalers warehouse located in South Korea. The shipment consists of 500 cardboard boxes, each containing 300 units of disposable containers. The disposable containers are sold to the importer at a price of $0.25 USD each and the importer will be selling them to restaurants for $0.45 CAD each. The exchange rate is 1.29.

What is the GST payable?

$2,418.75

$1,983.84

$1,875.00

$2,527.59

$2,491.31

What is the duty payable?

$1,687.50

$0.00

$4,595.63

$2,176.88

$1,451.25

What is the amount of HST?

$6,801.28

$2,418.75

$8,775.00

$1,875

$9,038.25

What is the amount shown in field 27 of the form B3-3?

3923.10.00.10

4415.10.90.00

4415.10.80.10

3923.21.90.90

3923.29.90.00