Waterway manufactures unpainted furniture for the do-it-yourself market. It currently sells a table for $73. Production costs are $36 variable and $12 fixed. Waterway is considering staining and sealing the table to sell it for $108. Variable costs to finish each table are expected to be $14, and fixed costs are expected to be $3. Prepare an analysis showing whether Waterway should sell unpainted or finished tables. (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).)