S company reports the following annual cost data for its single product:normal production level 75,000 units direct materials $1.25 per unit direct labor $2.50 per unit variable overhead $3.75 per unit fixed overhead $300,000 in total this product is normally sold for $25 per unit. if S company increases its production to 200,000 units,while sales remain at the current 75,000 unit level, by how much would the company's gross margin increase or decrease under variable costing?