Function: IF: Formula: Add. Subtract: Cell Referencing Using Excel to Make Incremental Decisions: Process Further PROBLEM Pine Strect Inc. 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 costs of the bookcases are presented below. Student Work Area Required: Provide input into cells shaded in yellow in this template. Usc cell references to the Problem arca in input cells in the Analysis area. Use the SUM function with cell references in both cost input cells. Use a mathematical formula with cell referencing to determine the net income increase/decrease cell. Use the IF function to determine whether the bookcases should be sold finished or unfinished. $ 62.00 70.00 Prepare an analysis on a per unit basis showing whether Pine Street should sell finished or unfinished bookcases. Use conditional formatting to emphasize your answer. Selling price of unfinished bookcases Selling price of finished bookcases Production costs per unfinished bookcase: Variable Fixed Variable finishing costs per bookcase 36.00 10.00 6.00 Process Further Net Income Increase (Decrease) Sell Sales price per unit Cost per unit Net income per unit s s Sell the bookcases finished or unfinished