Coronado Inc. makes unfinished bookcases that it sells for $ 58. Production costs are $ 37 variable and $ 10 fixed. Because it has unused capacity, Coronado is considering finishing the bookcases and selling them for $ 70. Variable finishing costs are expected to be $ 9 per unit with no increase in fixed costs.

Prepare an analysis on a per-unit basis that shows whether Coronado should sell unfinished or finished bookcases. (If an amount reduces the net income then enter with a negative sign preceding the number, e.g. -15,000 or parenthesis, e.g. (15,000).)

		Sell		Process Further		Net Income Increase (Decrease)
Sales per unit		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount
Variable cost per unit		enter a dollar amount		enter a dollar amount		enter a dollar amount
Fixed cost per unit		enter a dollar amount		enter a dollar amount		enter a dollar amount
Total per unit cost		enter a total of the two previous amounts		enter a total of the two previous amounts		enter a total of the two previous amounts
Net income per unit		$ enter a total net income amount		$ enter a total net income amount		$ enter a total net income amount

The bookcases select an option should beshould not be processed further.