Chudrick Inc. makes unfinished bookcases that it sells for $58.64. Production costs are $37.39 variable and $10.08 fixed. Because it has unused capacity, Chudrick is considering finishing the bookcases and selling them for $74.58. Variable finishing costs are expected to be $9.10 per unit with no increase in fixed costs. Prepare an analysis on a per unit basis. (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).)