Blue Spruce Inc. makes unfinished bookcases that it sells for $57. Production costs are $38 variable and $10 fixed. Because it has unused capacity, Blue Spruce is considering finishing the bookcases and selling them for $73. 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 Blue Spruce 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 $ 57 $ $ Sales per unit Variable cost per unit Fixed cost per unit Total per unit cost $ $ $ Net income per unit The bookcases 4 processed further