Jacquie Inc. reports the following annual cost data for its single product. Normal production and sales level 79,000 units Sales price $ 57.90 per unit Direct materials $ 10.90 per unit Direct labor $ 8.40 per unit Variable overhead $ 12.90 per unit Fixed overhead $ 1,398,300 in total Complete the below table using absorption costing. (Round cost per unit answers to 2 decimal place

	Production volume
Cost of goods sold:	79,000 units	118,000 units
Cost of goods sold per unit
Number of units sold
Total cost of goods sold
Jacquie Inc.
Income statement through gross margin
	Sales volume
	79,000 units	79,000 units
If Jacquie increases its production to 118,000 units, while sales remain at the current 79,000-unit level, by how much would the companys 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:	$0