Lemonade Co. makes 70,000 cases yearly:

Cost Item	Cost per Case ($)	Total Costs ($)
Variable production costs	30	2,100,000
Fixed production costs	10	700,000
Variable selling costs	7	490,000
Fixed selling/admin costs	5	350,000
Total costs	52	3,640,000

Lemonade marks up 25% over costs. With a capacity of 20,000 more cases, a Spanish retailer offers 15,000 cases at $60/case. Extra costs: $4/case. Prepare the cost of goods sold statement for this order.