Kiwi Snacks produces 70,000 cases per year. Costs are as follows: variable production costs $20 per case, fixed production costs $10 per case, variable selling costs $6 per case, and fixed selling and administrative costs $4 per case. The total cost per case is $40. Kiwi Snacks marks up prices 30% over full costs. With a capacity to produce an additional 20,000 cases, an Australian retailer has offered to buy 15,000 cases at $50 per case. Additional shipping and selling costs will be $3.50 per case. Prepare a cost-benefit analysis of this order.