Buy和sell时，fee的处理有区别吗？

问题如下：

The implementation shortfall, in basis points (bps), for the sell order of West Commerce shares is closest to:

选项：

139.

198.

206.

解释：

Correct Answer: C
Execution cost = [(–6,000 × 26.80) + (–3,000 × 26.30)] – (–9,000 × 27.10) = 4,200.

Opportunity cost = [–10,000 – (–9,000)] × (26.00 – 27.10) = 1,100.
Fees = 9,000 × 0.03 = 270.
So, the implementation shortfall ($) is calculated as Implementation shortfall ($) = 4,200 + 1,100 + 270 = 5,570.
Finally, the implementation shortfall (bps) is calculated as