Mauna Loa Macadamia. Mauna Loa Macadamia, a macadamia nut subsidiary of Hersheys with plantations on the slopes of its namesake volcano in Hilo, Hawaii, exports macadamia nuts worldwide. The Japanese market is its biggest export market, with average annual sales invoiced in yen to Japanese customers of 1,200,000,000. At the present exchange rate of 125/$, this is equivalent to $9,600,000. Sales are relatively equally distributed throughout the year. They show up as a 250,00,000 account receivable on Mauna Loas balance sheet. Credit terms to each customer allow for 60 days before payment is due. Monthly cash collections are typically 100,000,000. Mauna Loa would like to hedge its yen receipts, but it has too many customers and transactions to make it