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Green Inc. makes unfinished bookcases that it sells for $60. Production costs are $38 variable and $9 fixed. Because it has unused capacity, Green is considering finishing the bookcases and selling them for $70. Variable finishing costs are expected to be $8 per unit with no increase in fixed costs. Prepare an analysis on a per-unit basis that shows whether Green should sell unfinished or finished bookcases. (If an amount reduces the net income then enter with a negative sign preceding the number, e.g. -15,000 or parenthesis, e.g. (15,000).) Net Income Increase (Decrease) Sell Process Further Sales per unit Variable cost per unit Fixed cost per unit Total per unit cost Net income per unit $ $ $ Quick Company manufactures toasters. For the first eight months of 2020, the company reported the following operating results while operating at 75% of plant capacity: Sales (350,600 units) $4,371,400 Cost of goods sold 2,497,400 Gross profit 1,874,000 Operating expenses 875,700 Net income $998,300 The cost of goods sold was 72% variable and 28% fixed. Operating expenses were 72% variable and 28% fixed. In September, Quick Company receives a special order for 23,690 toasters at $7 each from Ortiz Company of Mexico City. Accepting the order would result in $3,060 of shipping costs but no increase in fixed operating expenses. Prepare an incremental analysis for the special order. (Round intermediate calculations to 4 decimal places, e.g. 1.2579 and final answers to the nearest whole dollar, e.g. 5,275.) Incremental revenue $ Incremental cost: Variable cost $ Shipping cost Fixed cost Incremental income / (loss) $