Apple Treats makes 45,000 cases yearly:

Cost Item	Cost per Case ($)	Total Costs ($)
Variable production costs	20	900,000
Fixed production costs	8	360,000
Variable selling costs	6	270,000
Fixed selling/admin costs	4	180,000
Total costs	38	1,710,000

Apple Treats marks up 30% over costs. With a capacity of 12,000 more cases, a French retailer offers 10,000 cases at $50/case. Extra costs: $3.50/case. Prepare the cost of goods sold statement for this order.