Chudrick Inc. makes unfinished bookcases that it sells for $58.58. Production costs are $37.81 variable and $9.56 fixed. Because it has unused capacity, Chudrick is considering finishing the bookcases and selling them for $71.76. Variable finishing costs are expected to be $7.52 per unit with no increase in fixed costs. Prepare an analysis on a per unit basis showing whether Chudrick should sell unfinished or finished bookcases.

		Sell		Process Further		Net Income Increase (Decrease)
Sales price per unit		$		$		$
Cost per unit
Variable
Fixed
Total
Net income per unit		$		$		$