Pine Street Inc. makes unfinished bookcases that it sells for $59. Production costs are $38 variable and $10 fixed. Because it has unused capacity, Pine Street is considering finishing the bookcases and selling them for $73. Variable finishing costs are expected to be an additional $6 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.

Sell or Process Further

	Sell	Process Further	Net Income Increase (Decrease)
Sales Price per Unit	$	$	$
Cost per Unit	$	$	$
Variable	$	$	$
Fixed	$	$	$
Total Costs per Unit	$	$	$
Net Income / (Loss) per Unit	$	$	$