Jacquie Inc. reports the following annual cost data for its single product. Normal production and sales level Sales price Direct materials Direct labor Variable overhead Fixed overhead 69,000 units 56.90 per unit 9.90 per unit 7.40 per unit 11.90 per unit $1,014,300 in total Complete the below table using absorption costing. (Round cost per unit answers to 2 decimal places.) Cost of goods sold: Direct materials per unit Direct labor per unit Variable overhead per unit Fixed overhead per unit Production volume 69,000 units 98,000 units 9.90 $ 9.90 7.40 7.40 11.90 11.90 14.70 10.35 43.90 $ 39.55 Cost of goods sold per unit Number of units sold Total cost of goods sold Jacquie Inc. Income statement through gross margin Sales volume 69,000 units 69,000 units If Jacquie increases its production to 98,000 units, while sales remain at the current 69,000-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: $ 0