a business's gross margin last year was 65% on sales of $15 million. This year, sales are expected to stay flat, but gross margin is expected to decrease to 63%. What is the expected impact on cash flow of the increase in COGS and the resulting change in gross margin? A) Cash flow will be $300,000 more than it would be if there were no increase in COGS B) cash flow will increase by 2% of COGS this year, compared to last year C) cash flow will be $300,000 less than it would be if there was no increase in COGS