Blossom Street Inc. makes unfinished bookcases that it sells for $59. Production costs are $38 variable and $10 fixed. Because it has unused capacity, Blossom Street is considering finishing the bookcases and selling them for $71. Variable finishing costs are expected to be $6 per unit with no increase in fixed costs. Prepare an analysis on a per unit basis showing whether Blossom Street should sell unfinished or finished bookcases. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		Sell		Process Further		Net Income Increase (Decrease)
Sales price per unit		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Cost per unit
Variable		enter a dollar amount		enter a dollar amount		enter a dollar amount
Fixed		enter a dollar amount		enter a dollar amount		enter a dollar amount
Total		enter a subtotal of the two previous amounts		enter a subtotal of the two previous amounts		enter a subtotal of the two previous amounts
Net income per unit		$enter the net income per unit in dollars		$enter the net income per unit in dollars		$enter the net income per unit in dollars

The bookcases: should be processed further or should be sold without further processing.