Pine Street Inc. makes unfinished bookcases that it sells for $59.58. Production costs are $37.90 variable and $9.98 fixed. Because it has unused capacity, Pine Street is considering finishing the bookcases and selling them for $70.44. Variable finishing costs are expected to be $6.77 per unit with no increase in fixed costs. Prepare an analysis on a per unit basis showing whether Pine Street should sell unfinished or finished bookcases. (Round answers to 2 decimal places, e.g. 15.25. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Sell Unfinished Process Further Net Income Increase (Decrease) Sales price per unit $ $ 59.58 $ $ $ HA Cost per unit Variable 37.90 i Fixed 9.98 PR Total Net income per unit -64 $ The bookcases should be processed further