Brief Exercise 21-5 Chudrick Inc. makes unfinished bookcases that t sells for $59.05. Production costs are $38.04 variable and $9.88 fixed. Because it has unused capacity, Chudrick is considering finishing the bookcases and selling them for $74.32. Variable finishing costs are expected to be $8.72 per unit with no increase in fixed costs. Prepare an analysis on a per unit basis showing whether Chudrick should sell unfinished or finished bookcases. (Round answers to 2 decimal places, e.g. 15.25. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)