Sam's Shoes manufactures athletic shoes sold to sporting goods stores for $60 each. The plant capacity is 300,000 pairs annually, but normal volume is 250,000 pairs. Unit and total costs at normal volume are as follows:

Type of Cost	Unit Costs	Total Costs
Direct materials	$15.00	$3,750,000
Direct labor	$12.00	$3,000,000
Manufacturing support	$18.00	$4,500,000
Selling and administrative	$8.00	$2,000,000
Total costs	$53.00	$13,250,000

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

A customer offers to buy 60,000 pairs at $45 each, with simplified packaging reducing variable selling and administrative costs by 40%.

Required: Evaluate if Sam's Shoes should accept the special order. Prepare a cash flow analysis to support your decision.