总毛重>总体积,W>M,运费吨按5公吨计算:班轮运费=总货运量×基本运费率×(1+附加费率)=5X100X(1+10%+10%)=600美元每件运费为600/6000=0.1美元CIF=CFR价/[1-(保险费率×保险加成)]=(20+0.1)/(1-0.8%X110%)=20.2784美元含佣价CIFC3%=净价/(1-佣金率)=20.2784/(1-3%)=20.9056美元请采纳,谢谢!