Pine Street Inc. makes unfinished bookcases that it sells for $57. Production costs are $37 variable and $10 fixed. Because it has unused capacity, Pine Street is considering finishing the bookcases and selling them for $75. 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 Pine 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).) Process Further Net Income Increase (Decrease) Sell Sales price per unit $ Cost per unit Variable Fixed Total Net income per unit $ $ The bookcase should be sold without further processing should be processed further Bryant Company has a factory machine with a book value of $85,100 and a remaining useful life of 7 years. It can be sold for $25,200. A new machine is available at a cost of $394,100. This machine will have a 7-year useful life with no salvage value. The new machine will lower annual variable manufacturing costs from $647,000 to $483,700. Prepare an analysis showing whether the old machine should be retained or replaced. (In the first two columns, enter costs and expenses as positive amounts, and any amounts received as negative amounts. In the third column, enter net income increases as positive amounts and decreases as negative amounts. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Retain Equipment Replace Equipment Net Income Increase (Decrease) Variable manufacturing costs $ $ $ New machine cost Sell old machine Total $ $ The old factory machine should be