Cantaloupe Treats produces and sells 90,000 cases annually. The cost breakdown:

COST ITEM	COSTS PER CASE	TOTAL COSTS
Variable production costs	$25	$2,250,000
Fixed production costs	11	990,000
Variable selling costs	7	630,000
Fixed selling and admin costs	6	540,000
Total costs	$49	$4,410,000

Cantaloupe Treats marks up prices 20% over full costs. It has the capacity to produce 25,000 more cases. A French distributor has offered to purchase 20,000 cases at $60 per case. Additional shipping and selling costs are $5 per case. Prepare the income statement showing the impact of accepting this order.