Ben's Bicycles manufactures bicycles sold to sports stores for $150 each. The plant capacity is 80,000 units annually, but normal volume is 60,000 units. Unit and total costs at normal volume are:

Type of Cost	Unit Costs	Total Costs
Direct materials	$50.00	$3,000,000
Direct labor	$30.00	$1,800,000
Manufacturing support	$40.00	$2,400,000
Selling and administrative	$20.00	$1,200,000
Total costs	$140.00	$8,400,000

Fixed manufacturing support costs are $2,000,000, and fixed selling and administrative costs are $1,000,000.

A customer offers to buy 10,000 bicycles at $120 each, with bulk packaging reducing variable selling and administrative costs by 50%.

Required: Evaluate if Ben's Bicycles should accept the special order. Prepare a differential cost analysis to support your decision.