Brief Exercise 26-5 Pine Street Inc. makes unfinished bookcases that it sells for $59.13. Prodkxtion costs are $37.98 variable and $9.64 fixed. Because it has unused capacity, Pine Street is considering finishing the bookcases and selling them for $73.06. Variable finishing costs are expected to be $7.99 per unit with no increase in fixed costs.Prepare an analysis on a per unit basis showing whether Pine Street should sell unfinished or finished bookcases. (Round answers to 2 decimal places, e.q. 15.25. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Sell Unfinished Process Further Net Incme Increase (Decrease) Sales price per unt Cost per unit Variable Fixed Total Net income per unit The bookcases