Splish Inc makes unfinished bookcases that it sells for 557 Production costs are $38 variable and 59 fixed. Because it has unused capacity. Splish is considering finishing the bookcases and selling them for $74. Variable finishing costs are expected to be 57 per unit with no increase in foed costs Prepare an analysis on a per-unit basis that shows whether Splish should sell unfinished or finished bookcases. (If an amount reduces the net income then enter with a negative sign preceding the number, es-15,000 or parenthesis es (15,0001) Net Income Increase (Decrease) Sell Process Further Sales per unit 57 $ 74 $ 17 38 7 31 Variable cost per unit Fixed cost per unit Total per unit cost 0 9 47 7 40 $ Net income per unit 10 67 s 57 The bookcases should not be processed further