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:

Type of Cost	Unit Costs	Total Costs
Direct materials	$60.00	$4,800,000
Direct labor	$30.00	$2,400,000
Manufacturing support	$50.00	$4,000,000
Selling and administrative	$20.00	$1,600,000
Total costs	$160.00	$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. Conduct a differential analysis to justify your decision.