Cherry Juice Co. makes 60,000 cases yearly:

Cost Item	Cost per Case ($)	Total Costs ($)
Variable production costs	20	1,200,000
Fixed production costs	9	540,000
Variable selling costs	7	420,000
Fixed selling/admin costs	5	300,000
Total costs	41	2,460,000

Cherry Juice marks up 25% over costs. With a capacity of 15,000 more cases, a Canadian retailer offers 10,000 cases at $55/case. Extra costs: $4/case. Prepare the cost of goods sold statement for this order.