Pineapple Delights produces 70,000 cases per year. Costs are as follows: variable production costs $20 per case, fixed production costs $10 per case, variable selling costs $5 per case, and fixed selling and administrative costs $4 per case. The total cost per case is $39. Pineapple Delights marks up prices 30% over full costs. With a capacity to produce an additional 15,000 cases, a UK retailer has offered to buy 12,000 cases at $50 per case. Additional shipping and selling costs will be $3 per case. Prepare a cost-benefit analysis of this order.