Liam's Lamps manufactures designer lamps sold to furniture stores for $75 each. The plant capacity is 150,000 units annually, but normal volume is 100,000 units. Unit and total costs at normal volume are:

Type of Cost	Unit Costs	Total Costs
Direct materials	$20.00	$2,000,000
Direct labor	$15.00	$1,500,000
Manufacturing support	$20.00	$2,000,000
Selling and administrative	$10.00	$1,000,000
Total costs	$65.00	$6,500,000

Fixed manufacturing support costs are $1,500,000, and fixed selling and administrative costs are $700,000.

A customer offers to buy 30,000 units at $55 each, with reduced packaging lowering variable selling and administrative costs by 50%.

Required: Evaluate if Liam's Lamps should accept the special order. Prepare a financial impact analysis to support your decision.