acquie Inc. reports the following annual cost data for its single product.

Normal production and sales level		64,000	units
Sales price	$	56.40	per unit
Direct materials	$	9.40	per unit
Direct labor	$	6.90	per unit
Variable overhead	$	11.40	per unit
Fixed overhead	$	844,800	in total

Complete the below table using absorption costing. (Round cost per unit answers to 2 decimal places.)

Production volume 64,000 units 88,000 units Cost of goods sold: Cost of goods sold per unit Number of units sold Total cost of goods sold Jacquie Inc. Income statement through gross margin Sales volume 64,000 units 64,000 units If Jacquie increases its production to 88,000 units, while sales remain at the current 64,000-unit level, by how much would the company's gross margin increase or decrease under absorption costing? Assume the company has idle capacity to double current production. Number of units sold Change in fixed overhead cost per unit Change in cost of goods sold