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Pine Street Inc. makes unfinished bookcases that it sells for $60. Production costs are $38 variable and $10 fixed. Because it has unused capacity, Pine Street is considering finishing the bookcases and selling them for $70. Variable finishing costs are expected to be an additional $7 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)) 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 processed further should be sold without further processing