Normal production and sales Level Sales price Direct materials Direet labor Variable overhead Tixed overhead 68,000 units $ 56.80 per unit $ 9.80 per unit $ 7.30 per unit $ 11.80 per unit $ 979,200 in total Complete the below table using absorption costing. (Round cost per unit answers to 2 decimal place.) Answer is complete but not entirely correct. Cost of goods sold: Direct materials per unit Direct labor per unit Variable overhead per unit Fixed overhead per unit Production volume 96,000 68,000 units units 9.80 $ 9.80 7.30 7.30 11.80 11.80 14.40 . 10.20 Cost of goods sold per unit Number of units sold Total cost of goods sold 43.30 68.000 2,944,400 $ 39.10 96.000 x $ 3,753,600 $ Jacquie Inc. income statement through gross margin Sales volume 68.000 68,000 units units $ 3,862.400 $ 5452,800X l (2.944,400) 3.753,600) 918.000 1.699,200 Sales Cost of goods sold Gross margin If Jacquie increases its production to 96,000 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 Gross margin increases by: $ 285,600 Number of units sold 68,000 Change in foxed overhead cost per unit $ 4.20 Change in cost of goods sold: $ 285.600