Cullumber Street Inc. makes unfinished bookcases that it sells for $$59.$ Production costs are $$38$ variable and $$10$ fixed. Because it has unused capacity, Cullumber Street is considering finishing the bookcases and selling them for $$71.$ Variable finishing costs are expected to be $$6$ per unit with no increase in fixed costs. Prepare an analysis on a per unit basis showing whether Cullumber $ treet should sell unfinished or finished bookcases. $($Enter negative amounts using either a negative sign preceding the number eg$.-45$ or parentheses eg$.(45).)$

Sales price per unit