Orange Juice Co. makes 60,000 cases yearly:

Cost Item	Cost per Case ($)	Total Costs ($)
Variable production costs	18	1,080,000
Fixed production costs	8	480,000
Variable selling costs	7	420,000
Fixed selling/admin costs	4	240,000
Total costs	37	2,220,000

Orange Juice marks up 35% over costs. With a capacity of 15,000 more cases, a Canadian retailer offers 12,000 cases at $50/case. Extra costs: $4/case. Prepare the cost of goods sold statement for this order.