[Incomplete question conditions] Official B · $102.43 · rounding & allocation unstated

What you will learn

Disputed-question explanation: official result first, then historical evidence, limitations and uncertainty.

Exam cover date and series (exam PDF page 1); Exam cover instruction; Exam cover CFR reference; Category heading (exam PDF page 22); Question 53 stem (exam PDF page 22); Question 53 data: bikes; Question 53 data: spare parts; Question 53 data: invoice value; Question 53 data: non-dutiable charges; Question 53 data: entered value; Question 53 data: MPF paid and rate; Question 53 data: exports; Question 53 choices A–E; Answer key row 53 (exam PDF page 36); § 191.51(b)(2) scope; § 191.51(b)(2) apportionment duty; § 191.51(b)(2)(i) relative value ratio; § 191.51(b)(2)(ii) fee apportioned per line; § 191.51(b)(2)(iii) 99 percent; § 191.51(b)(2)(iv) per-unit amount; § 191.51(b)(2) Example 1 per-unit amount (printed p. 552); § 191.51(b)(2) Example 1 total (printed p. 552); § 191.51(b)(2) Example 2 per-unit amount (printed p. 553); Edition date in govinfo XML; conflict-batch21 first-round finding; remaining-independent-batch24 finding; batch26 independent-source preread · April 25, 2018 Customs Broker License Examination (Series 840), Category VII – Drawback; question 53, all numeric data and all five choices on exam PDF page 22 (rendered locally to /tmp/q53png and viewed); answer key row 53 on PDF page 36 (rendered and viewed); cover (PDF page 1, viewed) lists 'Title 19, Code of Federal Regulations (2016 Revised as of April 1, 2016 or 2017)'. Regulation read: 19 CFR § 191.51 from govinfo CFR-2017-title19-vol2 (XML DATE 2017-04-01), PDF pages 1–4 rendered locally; printed page 552 (header '19 CFR Ch. I (4-1-17 Edition)') viewed as conflict-batch21 191.51-printed552.png; printed page 553 (Example 2) viewed from the rendered PDF. The April 1, 2016 edition was not available locally and was not read.
Explained using the historical edition for this exam.