Your employer, Air Canada, specializes in passenger and cargo transportation to multiple destinations around the world. The company anticipates receiving new ultra$-$long$-$haul planes in $6$ months, and is researching whether it should start flying direct to Cape Town, South Africa; a destination that it currently does not fly to$.$ Air Canada has asked you to estimate its unconfirmed foreign exchange rate risk, calculated as unknown ZAR exposure multiplied by the budget foreign exchange rate. What known expenses should you be considering? a$.$ Expected sales and purchases b$.$ Expected purchases c$.$ Accounts Receivable d$.$ FX forward contracts