Pine Street Inc. makes unfinished bookcases that it sells for $59.19. Production costs are $38.02 variable and $9.94 fixed. Because it has unused capacity, Pine Street is considering finishing the bookcases and selling them for $73.30. Variable finishing costs are expected to be $5.55 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.