Lily's Lamps manufactures designer lamps sold to furniture stores for $100 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	$25.00	$2,500,000
Direct labor	$20.00	$2,000,000
Manufacturing support	$30.00	$3,000,000
Selling and administrative	$15.00	$1,500,000
Total costs	$90.00	$9,000,000

Fixed manufacturing support costs are $2,500,000, and fixed selling and administrative costs are $1,200,000.

A customer offers to buy 30,000 units at $80 each, with reduced packaging lowering variable selling and administrative costs by 50%.

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