Chudrick Inc. makes unfinished bookcases that it sells for $59.94. Production costs are $37.83 variable and $10.48 fixed. Because it has unused capacity, Chudrick is considering finishing the bookcases and selling them for $72.27. Variable finishing costs are expected to be $8.47 per unit with no increase in fixed costs. Prepare an analysis on a per unit basis. Determine whether Chudrick should sell unfinished or finished bookcases