Lolly Furniture Inc. makes unfinished bookcases that it sells for $100. Production costs are $48 variable and $15 fixed. Because it has unused capacity, Lolly Furniture is considering finishing the bookcases and selling them for $150. Variable finishing costs are expected to be an additional $32 per unit with no increase in fixed costs. Prepare an analysis on a per unit basis showing whether Lolly Furniture should sell unfinished or finished bookcases.

• Do NOT enter a dollar sign. For example, if you are typing $10,000 as your answer, answer should be typed as 10,000 without any dollar sign.
• For any negative amounts, enter them using either a negative sign preceding the number such as -50 or parentheses such as (50).
• If the amount is zero, enter 0.

Sell or Process Further

	Sell	Process Further	Net Income Increase (Decrease)
Sales Price per Unit	$	$	$
Cost per Unit
Variable	$	$	$
Fixed	$	$	$
Total Costs per Unit	$	$	$
Net Income / (Loss) per Unit	$	$	$