Oriole Street Inc. makes unfinished bookcases that it sells for $$59.$ Production costs are $$38$ variable and $$10$ fixed. Because it has unused capacity, Oriole Street is considering finishing the bookcases and selling them for $$71.$ Variable finishing costs are expected to be $$8$ per unit with no increase in fixed costs. Prepare an analysis on a per unit basis showing whether Oriole Street should sell unfinished or finished bookcases. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

$\backslash$table$[[,$Sell,$\backslash$table$[[$Process$],[$Further$]],\backslash$table$[[$Net Income$],[$Increase $($Decrease$)]]],[$Sales price per unit,$$,$$$,$$