What's the gross margin??

Jacquie Inc. reports the following annual cost data for its single product. Normal production and sales level Sales price Direct materials Direct labor Variable overhead Fixed overhead 79,000 units $57.90 per unit $ 10.90 per unit $ 8.40 per unit $ 12.90 per unit $1,398,300 in total Complete the below table using absorption costing. (Round cost per unit answers to 2 decimal place.) Answer is complete but not entirely correct Production volume 118,000 units Cost of goods sold: Direct materials per unit Direct labor per unit Variable overhead per unit Fixed overhead per unit 79,000 units 10.90 8.40 12.90 11.85 10.90$ 8.40 12.90 17.70 44.05 79,000 3,479,950 49.90$ Cost of goods sold per unit Number of units sold Total cost of goods sold 79,000 $ 3,942,100 Jacquie Inc Income statement through gross margin Sales volume 79,000 units 79,000 units Sales Cost of goods sold Gross margin $ 4,574,100$ 4,574,100 (3,942,100) (3,479,950) 632,0001,094,150 If Jacquie increases its production to 118,000 units, while sales remain at the current 79,000 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 632,000 79,000 5.85 462,150 Gross margin increases by Number of units sold Change in fixed overhead cost per unit Change in cost of goods solo