Mason's Mattresses produces high-quality mattresses sold to retailers for $400 each. The plant capacity is 200,000 units annually, but normal volume is 150,000 units. The unit and total costs at normal volume are as follows:

Type of Cost	Unit Costs	Total Costs
Direct materials	$120.00	$18,000,000
Direct labor	$80.00	$12,000,000
Manufacturing support	$100.00	$15,000,000
Selling and administrative	$60.00	$9,000,000
Total costs	$360.00	$54,000,000

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

A new customer has proposed to purchase 50,000 mattresses at $300 each. The customer requires special packaging, which reduces variable selling and administrative costs by 40%.

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