Swisher, Incorporated reports the following annual cost data for single product Normal production level ed overhead This product is normally sold for 48 per unit. If Swisher increases production to 50 000 , while sales remain the current 301000 vet by how much w h i come d es under O O $60.000 decrease 590.000 decrease There is no change in gross margin O $90.000 increase O $60,000 increase