Mesa Verde manufactures unpainted furniture for the do-it-yourself (DIY) market. It currently sells a table for $66. Production costs per unit are $37 variable and $10 fixed. Mesa Verde is considering staining and sealing the table to sell it for $106. Variable costs per unit to finish each table are expected to be an additional $20 per unit, and fixed costs are expected to be an additional $2 per unit. Prepare an analysis showing whether Mesa Verde should sell unpainted or finished tables. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)