Tropical Juices produces and sells 90,000 cases annually. The breakdown of costs:

COST ITEM	COSTS PER CASE	TOTAL COSTS
Variable production costs	$24	$2,160,000
Fixed production costs	12	1,080,000
Variable selling costs	6	540,000
Fixed selling and admin costs	5	450,000
Total costs	$47	$4,230,000

Tropical Juices marks up prices 25% over full costs. It has the capacity to produce 30,000 more cases. An Australian distributor has offered to purchase 25,000 cases at $60 per case. Additional shipping and selling costs are $4 per case. Prepare the income statement showing the impact of accepting this order.