Inquiry regarding revenue recognition and reporting when customers directly export toll-manufactured products

We are a manufacturer commissioned to produce products for a US-based principal (consignor). We produce goods using a combination of raw materials provided by the principal and raw materials purchased directly by us within Korea. When the principal provides raw materials, they only handle the ordering and payment to the raw material manufacturer, and that manufacturer exports the materials directly to us. In other words, the importer of the provided raw materials is the raw material manufacturer. The finished products are exported directly to a customer (an overseas entity) designated by the principal, rather than being delivered to the principal. The export destination is the customer designated by the principal. Our questions are as follows: First, even though the principal does not substantially export or import goods, can they still be considered the manufacturer? Also, what specific amounts should the principal and the manufacturer (consignee) each recognize as revenue? Second, should we be classified as a toll manufacturer (processing service), or is it more appropriate to treat this as product sales revenue (revenue recognition method)? Third, regarding the raw materials provided by the principal, can we simply deduct their cost from the accounts receivable we are due to receive from the principal without actually receiving cash? If the provided materials are imported on a paid basis (for-profit), must we receive actual cash? Are there any issues regarding the Foreign Exchange Transactions Act? Fourth, since the export destination is the customer designated by the principal, is it problematic to conduct monetary transactions with the principal? Are there specific documents that must be settled for each transaction? Fifth, for the exports conducted last year, we reported the FOB price on the export permit as the price at which the principal sells to the customer, and the export permit was recorded as a general export case. The actual amount we receive from the principal will likely be lower than the reported FOB price; what happens in this case, and is it problematic if the FOB price and the actual amount received differ? Sixth, when shipping directly to an overseas customer at the principal's request, is there a way to report a different price from the price the customer receives and the actual price of the goods we are exporting?