Sarah's Sofas produces high-end sofas sold to furniture stores for $600 each. The plant capacity is 50,000 units annually, but normal volume is 35,000 units. Unit and total costs at normal volume are:

Type of Cost	Unit Costs	Total Costs
Direct materials	$200.00	$7,000,000
Direct labor	$150.00	$5,250,000
Manufacturing support	$100.00	$3,500,000
Selling and administrative	$50.00	$1,750,000
Total costs	$500.00	$17,500,000

Fixed manufacturing support costs are $4,000,000, and fixed selling and administrative costs are $1,500,000.

A prospective customer offers to purchase 10,000 units at $500 each, with simplified packaging reducing variable selling and administrative costs by 30%.

Required: Determine whether Sarah's Sofas should accept this special order. Conduct a contribution margin analysis to justify your recommendation.