Mesa Verde manufactures unpainted furniture for the do-it-yourself (DIY) market. It currently sells a table for $68. Production costs are $41 variable and $10 fixed. Mesa Verde is considering staining and sealing the table to sell it for $109. Variable costs to finish each table are expected to be $16, and fixed costs are expected to be $1. Prepare an analysis showing whether Mesa Verde should process the tables further.

	Sell Unpainted	Process Further	Net Income (Decrease)
Sales per unit	$__________	$__________	$__________
Cost per unit Variable	$__________	$__________	$__________
Cost per unit Fixed	$__________	$__________	$__________
Cost per unit Total	$__________	$__________	$__________
Net Income per unit	$__________	$__________	$__________