Eloise Corp. produces an unfinished toy, which currently sells for $60. To produce this unfinished toy, it costs Eloise Corp. $20. Recently, Eloise thought about continuing processing the toy by finishing the toy with a high-glossy varnish and paint. She estimates she could sell the finished toy for $72. In order to finish the toy it would cost Eloise an additional $15. Should Eloise finish processing the toy or not, and how much would profits increase based on her decision?