Mesa Verde manufactures unpainted furniture for the do-it-yourself (DIY) market. It currently sells a table for $71. Production costs are $42 variable and $11 fixed. Mesa Verde is considering staining and sealing the table to sell it for $108. Variable costs to finish each table are expected to be $16, and fixed costs are expected to be $2. Prepare an analysis showing whether Mesa Verde should process the tables further. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (450.) Sell Process Net Income Unpainted Further Increase (Decrease) Sales per unit Cost per unit Variable Fixed Total Net income per unit The tables should be