USCO borrows 2 Billion YEN at 3% PA for one year. At the end of the year YEN/$ goes from 230 to 180. what is the effective borrowing cost?

USCO invests the $10 million in Mexico at the profit rate of 8% when the MP/$ is 20. at the end of the year MP/$ is 25. what tis the effective rate of return?