Olivia's Ovens produces convection ovens sold to kitchen supply stores for $400 each. The plant capacity is 50,000 units annually, but normal volume is 40,000 units. Unit and total costs at normal volume are:

Type of Cost	Unit Costs	Total Costs
Direct materials	$120.00	$4,800,000
Direct labor	$80.00	$3,200,000
Manufacturing support	$100.00	$4,000,000
Selling and administrative	$40.00	$1,600,000
Total costs	$340.00	$13,600,000

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

A new client proposes buying 10,000 units at $350 each, with bulk packaging reducing variable selling and administrative costs by 40%.

Required: Determine whether Olivia's Ovens should accept this special order. Conduct a differential cost analysis to justify your decision.