Brief Exercise 75 Chudrick Inc. makes unfinished bookcases that it sells for $57.81. Production costs are $37.51 variable and $9.86 xed. Because it has unused capacity, Chudrick is considering finishing the bookcases and selling them for $72.52. Variable nishing costs are expected to be $9.21 per unit with no increase in xed costs. Prepare an analysis on a per unit basis showing whether Chudrick should sell unfinished or nished bookcases. (Round answers to 2 decimal places, e. g. 15.25. Enter negative amounts using either a negative sign preceding the number 9. g. -45 or parentheses e. g. (45).) Net Income Sell Process Further Increase (Decrease) Sales $ $ $ price per unit I I I Cost per unit variable I l ' Net $ $ $ income per unit