If the functional currency is the local currency of a foreign subsidiary,what exchange rates should be used to translate the items below,assuming the foreign subsidiary is in a country which has not experienced hyperinflation over three years? 
Definitions:
Psychological Attributes
Characteristics or features of a product or service that influence the mental state or emotional response of consumers.
Store's Image
A concept that describes the perception of a retail space by consumers, including aspects such as layout, product quality, and overall shopping experience.
Functional Qualities
Relate to the practical and utilitarian aspects of a product or service that fulfill specific needs or tasks for the consumer.
Sociological Qualities
Attributes of a society or social group, such as its norms, values, behaviors, and demographic characteristics.
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