Green Inc. makes unfinished bookcases that it sells for $60. Production costs are $37 variable and $10 fixed. Because it has unused capacity, Green is considering finishing the bookcases and selling them for $75. Variable finishing costs are expected to be $7 per unit with no increase in fixed costs. Prepare an analysis on a per-unit basis that shows whether Green 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		$		$		$
Variable cost per unit
Fixed cost per unit
Total per unit cost
Net income per unit		$		$		$

The bookcases : should be or should not be processed further.