Carter's Carpets produces high-quality carpets sold to wholesalers for $20 per square meter. The plant capacity is 2,000,000 square meters annually, but normal volume is 1,500,000 square meters. Unit and total costs at normal volume are:

• Direct materials: $5.00 per square meter; Total: $7,500,000
• Direct labor: $3.00 per square meter; Total: $4,500,000
• Manufacturing support: $7.00 per square meter; Total: $10,500,000
• Selling and administrative: $2.50 per square meter; Total: $3,750,000
• Total costs: $17.50 per square meter; Total: $26,250,000

Fixed costs are $5,000,000 for manufacturing support and $2,000,000 for selling and administrative.

A customer offers to buy 300,000 square meters at $15 each with special packaging, lowering variable selling and administrative costs by 30%.

Required: Evaluate if Carter's Carpets should accept the special order. Include a sensitivity analysis to assess the impact of changes in the cost structure.