Ava's Appliances produces kitchen appliances sold to retailers for $250 each. The plant capacity is 150,000 units annually, but normal volume is 100,000 units. Unit and total costs at normal volume are:

Type of Cost	Unit Costs	Total Costs
Direct materials	$75.00	$7,500,000
Direct labor	$50.00	$5,000,000
Manufacturing support	$60.00	$6,000,000
Selling and administrative	$30.00	$3,000,000
Total costs	$215.00	$21,500,000

Fixed manufacturing support costs are $4,000,000, and fixed selling and administrative costs are $2,000,000.

A potential customer offers to purchase 20,000 units at $200 each, with reduced packaging lowering variable selling and administrative costs by 50%.

Required: Determine whether Ava's Appliances should accept this special order. Include a profitability analysis to justify your recommendation