Emily's Electronics produces wireless speakers sold to distributors for $50 each. The plant capacity is 500,000 units annually, but normal volume is 400,000 units. The unit and total costs at normal volume are as follows:

Type of Cost	Unit Costs	Total Costs
Direct materials	$15.00	$6,000,000
Direct labor	$10.00	$4,000,000
Manufacturing support	$12.00	$4,800,000
Selling and administrative	$8.00	$3,200,000
Total costs	$45.00	$18,000,000

Fixed manufacturing support costs are $3,500,000, and fixed selling and administrative costs are $1,800,000.

A prospective customer offers to purchase 75,000 units at $35 each, with simplified packaging reducing variable selling and administrative costs by 40%.

Required: Evaluate if Emily's Electronics should accept this special order. Prepare a break-even analysis to determine the minimum order size that would be acceptable.