Lucas's Luggage manufactures travel bags sold to department stores for $120 each. The plant capacity is 200,000 units annually, but normal volume is 150,000 units. Unit and total costs at normal volume are:

Type of Cost	Unit Costs	Total Costs
Direct materials	$40.00	$6,000,000
Direct labor	$30.00	$4,500,000
Manufacturing support	$25.00	$3,750,000
Selling and administrative	$15.00	$2,250,000
Total costs	$110.00	$16,500,000

Fixed manufacturing support costs are $5,000,000, and fixed selling and administrative costs are $2,500,000.

A potential customer offers to buy 30,000 units at $100 each, with simplified packaging reducing variable selling and administrative costs by 50%.

Required: Evaluate if Lucas's Luggage should accept the special order. Prepare a cost-volume-profit analysis to support your decision.