Waterway Inc. makes unfinished bookcases that it sells for $$60.$ Production costs are $$37$ variable and $$10$ fixed. Because it has

unused capacity, Waterway is considering finishing the bookcases and selling them for $$75.$ Variable finishing costs are expected to be

$$7$ per unit with no increase in fixed costs.

Prepare an analysis on a per$-$unit basis that shows whether Waterway 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$.$

$(15,000).)$