Pear Juice Delights produces and sells 75,000 cases annually. The cost breakdown:

COST ITEM	COSTS PER CASE	TOTAL COSTS
Variable production costs	$21	$1,575,000
Fixed production costs	10	750,000
Variable selling costs	7	525,000
Fixed selling and admin costs	5	375,000
Total costs	$43	$3,225,000

Pear Juice marks up prices 25% over full costs. It has the capacity to produce 15,000 more cases. A French distributor has offered to purchase 12,000 cases at $55 per case. Additional shipping and selling costs are $4 per case. Prepare the income statement showing the impact of accepting this order.