Blossom Inc. makes unfinished bookcases that it sells for $60. Production costs are $38 variable and $10 fixed. Because it has unused capacity, Blossom is considering finishing the bookcases and selling them for $75. Variable finishing costs are expected to be $9 per unit with no increase in fixed costs. Prepare an analysis on a per-unit basis that shows whether Blossom 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).)

		Sell		Process Further		Net Income Increase (Decrease)
Sales per unit		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Variable cost per unit		enter a dollar amount		enter a dollar amount		enter a dollar amount
Fixed cost per unit		enter a dollar amount		enter a dollar amount		enter a dollar amount
Total per unit cost		enter a total of the two previous amounts		enter a total of the two previous amounts		enter a total of the two previous amounts
Net income per unit		$enter a total net income amount		$enter a total net income amount		$enter a total net income amount

The bookcases select an option should or should not be processed further.