D G Eunction: IE: Formula: Add Subtractical Referencing 2 Using Excel to Make Incremental Decisions: Process Further PROBLEM Pine Street ind, makes and sells unfinished bookcases. Because it has unused capacity. Pine Street is considering finishing the bookcases. No Increase in fixed production costs is expected to occur if the bookcases are finished. Unit 10 costs of the bookcases are presented below. 11 12 Sating price of unfinished bookcases $ 62.00 Selling price of finished bookcases 70.00 14 Production costs per unfinished bookcase: 13 Variable 38.00 26 Fixed 10.00 Variable finishing costs per bookcase 6.00 Student Work Area Required: Provide input into colls shaded in yellow in this template. Use all references to the Problem area in Input celis in the Analysis area. Use the SUM function with cell references in both cost input celis. Use a mathematical formula with cell referencing to determine the net Income Increase/decrease cal. Use the IF function to determine whether the bookcases should be sold finished runtinished Prepare an analysis on a per unit basis showing whether Pine Street should sel finished or unfinished bookcases. Use conditional formatting to emphasize your answer Sell Process Further Net Income Increase Decrease) 13 Sales price per unit cost per unit Net Income per unit $ $ 19 20 2 22 28 24 Sell the bookcases finished or unfinished