5) Sell or Process Further Continuation Example: Cluster Inc. sells unpainted furniture sets. It currently sells a dining table set for $75. Production costs are $45 variable and $10 fixed. Cluster Inc. is considering staining and sealing the dining table set to sell it for $104. Variable costs to finish each dining table set are expected to be $19, and fixed costs are expected to be $2. Prepare an incremental analysis showing whether Cluster Inc. should sell unpainted or finished dining table sets.

Example: Cluster Inc. sells unpainted furniture sets. It currently sells a dining table set for $75. Production costs are $45 variable and $10 fixed. Cluster Inc. is considering staining and sealing the dining table set to sell it for $104. Variable costs to finish each dining table set are expected to be $19, and fixed costs are expected to be $2. Prepare an incremental analysis showing whether Cluster Inc. should sell unpainted or finished dining table sets