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 71,000 units $ 57.10 per unit $ 10.10 per unit S 7.60 per unit $ 12.10 per unit $ 1,086,300 in total Complete the below table using absorption costing. (Round cost per unit answers to 2 decimal places.) Production volume 71,000 units 102,000 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 71,000 units 71,000 units Jacquie Inc. Income statement through gross margin Sales volume 71,000 units 71,000 units If Jacquie increases its production to 102,000 units, while sales remain at the current 71,000-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