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 $71. Variable finishing costs are expected to be an additional $8 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. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses eg.(45)) Sell Process Further Net Income Increase (Decrease) $ 5971 $ 12 $ 0 Sales price per unit Cost per unit Variable 0 0 0 Fixed 38 44 Total 10 10 0 Net income per unit $ 1117 $ $ 0