Grape Juice Co. produces and sells 80,000 cases annually. The cost breakdown:

COST ITEM	COSTS PER CASE	TOTAL COSTS
Variable production costs	$21	$1,680,000
Fixed production costs	9	720,000
Variable selling costs	7	560,000
Fixed selling and admin costs	5	400,000
Total costs	$42	$3,360,000

Grape Juice marks up prices 30% over full costs. It has the capacity to produce 20,000 more cases. A Japanese distributor has offered to purchase 18,000 cases at $55 per case. Additional shipping and selling costs are $4 per case. Prepare the income statement showing the impact of accepting this order.