Presented below are excerpts from the income statements of Ralos Company for the years ended December 31, 2021 and 2020. 2021 2020 Inc (Dec) Net sales P2.750,000 P2,500,000 P250,000 Cost of goods sold 1,584,000 1,600,000 (16,000) Gross margin P1.166,000 P 900,000 P234.000 The unit cost decreased by 10% on January 1, 2021. What is increase (decrease) in cost of goods sold due to volume? OP(160,000) OP(176,000) OP 160,000 OP 176,000