Normal production and sales level Sales price Direct materials Direct labor Variable overhead Fixed overhead 63,000 units $ 56.30 per unit $ 9.30 per unit $ 6.80 per unit S 11.30 per unit $ 812,700 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 63,000 units 86,000 units $ 9.30 $ 9.30 6.80 6.80 11.30 11.30 12.90 9.45 $ 40.30 $ 36.85 Cost of goods sold per unit Number of units sold Total cost of goods sold 63.000 2,538,900 $ Jacquie Inc. Income statement through gross margin Sales volume 63,000 units 63,000 units Sales If Jacquie increases its production to 86,000 units, while sales remain at the current 63,000-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: 0