Tom's Tables manufactures dining tables sold to retailers for $300 each. The plant capacity is 200,000 units annually, but normal volume is 150,000 units. The unit and total costs at normal volume are as follows:

Type of Cost	Unit Costs	Total Costs
Direct materials	$80.00	$12,000,000
Direct labor	$50.00	$7,500,000
Manufacturing support	$100.00	$15,000,000
Selling and administrative	$30.00	$4,500,000
Total costs	$260.00	$39,000,000

Fixed manufacturing support costs are $8,000,000, and fixed selling and administrative costs are $3,000,000.

A new client offers to buy 50,000 tables at $200 each, with bulk packaging reducing variable selling and administrative costs by 50%.

Required: Determine whether Tom's Tables should accept this special order. Prepare a cost-benefit analysis to support your decision.