Blue Spruce manufactures unpainted furniture for the do-it-yourself market. It currently sells a table for $67. Production costs are $39 variable and $12 fixed. Blue Spruce is considering staining and sealing the table to sell it for $107. Variable costs to finish each table are expected to be $15, and fixed costs are expected to be $3. Prepare an analysis showing whether Blue Spruce should sell unpainted or finished tables. (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).) Blue Spruce process the tables further