Oliver's Ornaments manufactures decorative ornaments sold to gift shops for $12 each. The plant capacity is 1,000,000 units annually, but normal volume is 750,000 units. Unit and total costs at normal volume are as follows:

Type of Cost	Unit Costs	Total Costs
Direct materials	$3.00	$2,250,000
Direct labor	$2.00	$1,500,000
Manufacturing support	$3.00	$2,250,000
Selling and administrative	$1.50	$1,125,000
Total costs	$9.50	$7,125,000

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

A prospective customer offers to purchase 150,000 units at $10 each, with bulk packaging reducing variable selling and administrative costs by 40%.

Required: Assess whether Oliver's Ornaments should accept the special order. Prepare a relevant cost analysis to support your decision.