Direct materials $ 21 per unit Direct labor $ 23 per unit Variable overhead $ 14 per unit Fixed overhead $ 44,400 per year Variable selling and administrative expenses $ 4 per unit Fixed selling and administrative expenses $ 67,400 per year Sales price $ 93 per unit Ramort doubles its production from 22,200 to 44,400 units while sales remain at the current 22,200 unit level. (a) Compute gross profit when production is 44,400 units under absorption costing