Lime Juice Delights makes 50,000 cases yearly:

Cost Item	Cost per Case ($)	Total Costs ($)
Variable production costs	20	1,000,000
Fixed production costs	9	450,000
Variable selling costs	7	350,000
Fixed selling/admin costs	5	250,000
Total costs	41	2,050,000

Lime Juice marks up 35% over costs. With a capacity of 10,000 more cases, a Canadian retailer offers 8,000 cases at $55/case. Extra costs: $4/case. Prepare the cost of goods sold statement for this order.