Brian's Bikes produces bicycles sold to sports stores for $200 each. The plant capacity is 100,000 units annually, but normal volume is 80,000 units. Unit and total costs at normal volume are:

• Direct materials: $60.00 per unit; Total: $4,800,000
• Direct labor: $30.00 per unit; Total: $2,400,000
• Manufacturing support: $50.00 per unit; Total: $4,000,000
• Selling and administrative: $20.00 per unit; Total: $1,600,000
• Total costs: $160.00 per unit; Total: $12,800,000

Fixed manufacturing support costs are $2,500,000, and fixed selling and administrative costs are $1,000,000.

A potential customer offers to buy 25,000 units at $150 each, requiring minimal packaging and reducing variable selling and administrative costs by 50%.

Required: Determine whether Brian's Bikes should accept this special order. Include a sensitivity analysis to explore different scenarios.