Sarrah Chow is the iPhone Sales Manager at the Toronto's flagship Apple store. Each quarter, all Apple stores close at 6 p.m. so that staff can conduct a physical count of inventory in their stores. On June 30, 2022, during the quarterly physical count of iPhones in her store, new staff inadvertently included 30 display iPhones, which were not to have been included in the quarterly count (DNI - Do Not Inventory). What effect would this error have on the store's Cost of Goods Sold and on Gross Income?