Thanks for the file.
I've taken a look, and I don't see anything wrong with the way RM is exporting that waypoint. Here is the relevant fragment of the GPX file:
<wpt lat="31.567" lon="131.400233333333">
<time>2014-11-07T12:33:44Z</time>
<name>aji</name>
<sym>circle,blue</sym>
</wpt>
Just for my own sanity, I also ran the decimal values through some other coordinate conversion tools, here is a link to one example, where you can see that the decimal value in the file converts correctly to the original coordinates that you posted:
http://boulter.com/gps/#N031.34.020%20E131.24.014
We do a lot of testing for coordinate import/export, including round-trip tests where we chain loads & saves in different export formats, and I think in this case the error lies outside of RM.
I haven't tried importing this file into a Lowrance unit yet, but is there any possibility that your unit is set up for a geographic coordinate system other than WGS84? This shouldn't a difference to import (the GPX format is always expressed in WGS84), but it would make a difference to the way the coordinates are displayed on the unit.
thanks,
Matt