Sampson plc is a medium-sized UK company with export and import trade links with US companies. The following transactions are due within the next six months. Transactions will be in the currency specified. Purchase of components, cash payment due in 3 months: 120,000 Sale of finished goods, cash receipt due in 3 months: $189,904 Purchase of finished goods for resale, cash payment due in 6 months: $450,000 Sale of finished goods, cash receipt due in 6 months: $160,000 GBP/USD Exchange rates quoted on London market Spot 1.41-1.45 3 months forward 1.39-1.43 6 months forward 1.37-1.40 Annual interest rates Borrow Deposit GBP() 7.5% 4.5% USD($) 6.0% 3.0% Using suitable calculations where necessary, discuss the advantages and disadvantages of the alternatives that are available to Sampson plc for managing the transaction risk of the final payment due to the overseas contractor.