Limeade Co. makes 40,000 cases yearly:

Cost Item	Cost per Case ($)	Total Costs ($)
Variable production costs	22	880,000
Fixed production costs	10	400,000
Variable selling costs	6	240,000
Fixed selling/admin costs	4	160,000
Total costs	42	1,680,000

Limeade marks up 25% over costs. With a capacity of 10,000 more cases, an Italian retailer offers 8,000 cases at $45/case. Extra costs: $3/case. Prepare the cost of goods sold statement for this order.