Currency options

Sometimes we get contract sizes in decimal points which we then take as a rounded figure. So let’s suppose the contract size is (30.2) and price per contract is $120,000 and I take it as 30 contracts, so do I have to show the treatment for unhedged amount of 0.2 x 120,000 = $24,000 ? Like should I show that the 24,000 will be converted at the current spot rate on the transaction date? Or can I directly take 30 contracts and do all calculations based on that only?