Stanton Inc. makes unfinished bookcases that it sells for $60. Production costs are $30 variable and $10 fixed. Because it has unused capacity, Stanton is considering finishing the bookcases and selling them for $72. Variable finishing costs are expected to increase by $8 per unit with no increase in fixed costs. Complete the analysis on a per unit basis showing whether Stanton should sell unfinished or finished bookcases. (Round your answers to 2 decimal places, e.g. 5.25. If an amount is blank enter 0, all boxes must be filled to be correct. If the impact on net income is a decrease use either a negative sign preceding the number, e.g. -45 or parenthesis.