Brief Exercise 20-5 Your answer is partially correct. Try again Pine Street Inc. makes unfinished bookcases that it sells for $59.30. Production costs are $37.21 variable and $10.22 fixed. Because it has unused capacity, Pine Street is considering finishing the bookcases and selling them for $74.82. Variable finishing costs are expected to be $7.82 per unit with no increase in fixed costs. Prepare an analysis on a per unit basis showing whether Pine Street should sell unfinished or finished bookcases. (Round answers to 2 decimal places, e.g. 15.25. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Sell Unfinished Process Net Income Further Increase (Decrease) Sales price per unit 15.52 59.3 74.82 Cost per unit Variable 37.21 45.03 7.82 Fixed 10.22 10.22 47.43 Total 7.82 55.25 11.87 Net income per unit 19.57 The bookcases