3.

According to Oriental Fortune.com, customs data shows that in November 2023, 7.92 million tons of soybeans were imported, with an amount of 32.69 billion yuan, 3 tariffs, 9 value-added tax, and the import tax-included price was 4,634 yuan/ton = 326.90 *10000/792*(1 3)*(1 9). Soybeans are 4634 yuan/ton, processing fee and miscellaneous charges are 200 yuan/ton, market value of soybean oil is -21, and the remaining 79 soybean meal discounted ton cost is 3992 yuan/ton = (4634 200-21*8000)/79.