Anna's Apparel produces sportswear sold to retail stores for $40 each. The plant capacity is 500,000 units annually, but normal volume is 400,000 units. Unit and total costs at normal volume are:

Type of Cost	Unit Costs	Total Costs
Direct materials	$10.00	$4,000,000
Direct labor	$8.00	$3,200,000
Manufacturing support	$7.00	$2,800,000
Selling and administrative	$5.00	$2,000,000
Total costs	$30.00	$12,000,000

Fixed manufacturing support costs are $3,000,000, and fixed selling and administrative costs are $1,500,000.

A potential customer offers to purchase 100,000 units at $30 each, with special packaging reducing variable selling and administrative costs by 40%.

Required: Determine whether Anna's Apparel should accept this special order. Prepare a cost-benefit analysis to justify your recommendation.