Rachel's Rugs produces area rugs sold to home decor stores for $200 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	$50.00	$2,000,000
Direct labor	$30.00	$1,200,000
Manufacturing support	$60.00	$2,400,000
Selling and administrative	$20.00	$800,000
Total costs	$160.00	$6,400,000

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

A prospective customer offers to purchase 15,000 units at $180 each, with bulk packaging reducing variable selling and administrative costs by 30%.

Required: Determine whether Rachel's Rugs should accept this special order. Conduct a break-even analysis to justify your recommendation.