Sunland Inc. makes unfinished bookcases that it sells for $57. Production costs are $37 variable and $10 fixed. Because it has unused capacity, Sunland is considering finishing the bookcases and selling them for $74. Variable finishing costs are expected to be $8 per unit with no increase in fixed costs. Prepare an analysis on a per-unit basis that shows whether Sunland should sell unfinished or finished bookcases. (If an amount reduces the net income then enter with a negative sign preceding the number, efg. 15,000 or parenthesis, eg, (15,000)