Brief Exercise 21-5 Pine Street Inc. makes unfinished bookcases that it sells for $59.19. Production costs are $37.72 variable and $9.57 fixed. Because it has unused capacity, Pine considering finishing the bookcases and selling them for $73.16. Variable finishing costs are expected analysis on a per unit basis showing whether Pine negative amounts using elther a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) to be $7.41 per unit with no increase in fixed costs. Prepare an Street should sell unfinished or finished bookcases. (Round answers to 2 declmal places, e.g. 15.25. Enter Sell Unfinished Process Further Net Income Increase (Decrease) Sales price per unit Cost per unt Variable Fixed Total Net income per unit s The bookcases