Sophia's Shoes produces leather shoes sold to retail chains for $75 each. The plant capacity is 300,000 pairs annually, but normal volume is 200,000 pairs. Unit and total costs at normal volume are as follows:

Type of Cost	Unit Costs	Total Costs
Direct materials	$20.00	$4,000,000
Direct labor	$15.00	$3,000,000
Manufacturing support	$25.00	$5,000,000
Selling and administrative	$10.00	$2,000,000
Total costs	$70.00	$14,000,000

Fixed manufacturing support costs are $3,500,000, and fixed selling and administrative costs are $1,500,000.

A prospective customer offers to purchase 50,000 pairs at $60 each, with simplified packaging reducing variable selling and administrative costs by 40%.

Required: Assess if Sophia's Shoes should accept the special order. Prepare a detailed profit impact statement to justify your decision.