Grouper Inc. makes unfinished bookcases that it sells for $59.58. Production costs are $37.90 variable and $9.98 fixed. Because it has unused capacity. Grouper is considering finishing the bookcases and selling them for $70.44. Variable finishing costs are expected to be increased by $6.77 per unit with no increase in fixed costs. Prepare an analysis on a per unit basis showing whether Grouper should sell unfinished or finished bookcases. (Round answers to 2 decimal places, eg. 15.25. If amount decreases net income then enter the amount using either a negative sign preceding the number e.g.-45 or parentheses e.g. (451.) Sell Process Further Net Income Increase (Decrease) Unfinished $ Sales price per unit Cost per unit Variable Fixed Total Net income per unit $ The bookcases