Function: IF, SUM; Formula: Subtract; Cell Referencing Using Excel to Make Incremental Decisions: Process Further PROBLEM Pine Street Inc. makes and sells unfinished bookcases. Because it has unused capacity, Pine Street is considering finishing the bookcases. No increase in fixed production costs is expected to occur if the bookcases are finished. Unit costs of the bookcases are presented below. Student Work Area Required: Provide input into cells shaded in yellow in this template. Use cell references to the Problem area in input cells in the Analysis area. Use the SUM function with cell references in both cost input cells. Use a mathematical formula with cell referencing to determine the net income increase/decrease cell. Use the IF function to determine whether the bookcases should be sold finished or unfinished. Selling price of unfinished bookcases $ 62.00 Selling price of finished bookcases 70.00 Production costs per unfinished bookcase: Variable 36.00 Fixed 10.00 Variable finishing costs per bookcase 6.00 Prepare an analysis on a per unit basis showing whether Pine Street should sell finished or unfinished bookcases. Use conditional formatting to emphasize your answer. Sell Process Further Net Income Increase (Decrease) Sales price per unit Cost per unit Net income per unit $ $ Sell the bookcases finished or unfinished?