Sheffield Inc. makes unfinished bookcases that it sells for $$58.$ Production costs are $$37$ variable and $$10$ fixed. Because it has unused capacity, Sheffield is considering finishing the bookcases and selling them for $$74.$ Variable finishing costs are expected to be $$9$ per unit with no increase in fixed costs.

Prepare an analysis on a per$-$unit basis that shows whether Sheffield should sell unfinished or finished bookcases. $($If an amount reduces the net income then enter with a negative sign preceding the number, e$.$g$.-15,000$ or parenthesis, e$.$g$.(15,000).)$

The bookcases processed further.