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 77,000 units $ 57.70 per unit $ 10.70 per unit $ 8.20 per unit $ 12.70 per unit $1,316,700 in total Complete the below table using absorption costing. (Round cost per unit answers to 2 Cost of goods sold: Direct materials per unit Direct labor per unit Variable overhead per unit Fixed overhead per unit Production volume 77,000 units 114,000 units $ 10.70 $ 10.70 8.20 8.20 12.70 12.70 17.10 10.70 $ 48.70 $ 42.30 Cost of goods sold per unit Number of units sold Fixed overneau per unit 17.101 TU./ $ 48.70 $ 42.30 Cost of goods sold per unit Number of units sold Total cost of goods sold Jacquie Inc. Income statement through gross margin Sales volume 77,000 units 77,000 units Sales Cost of goods sold Gross margin If Jacquie increases its production to 114,000 units, while sales remain at the current 77,000-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. Gross margin increases by: Number of units sold Change in fixed overhead cost per unit Change in cost of goods sold