Pear Juice Delights makes 70,000 cases yearly:

Cost Item	Cost per Case ($)	Total Costs ($)
Variable production costs	21	1,470,000
Fixed production costs	10	700,000
Variable selling costs	7	490,000
Fixed selling/admin costs	5	350,000
Total costs	43	3,010,000

Pear Juice marks up 30% over costs. With a capacity of 15,000 more cases, a Canadian retailer offers 12,000 cases at $55/case. Extra costs: $4/case. Prepare the cost of goods sold statement for this order.