Jax Incorporated reports the following data for its only product. The company had no beginning finished goods inventory and it uses absorption costing.

Sales price $ $57\mathrm{.}50$ per unit

Direct materials $ $10\mathrm{.}50$ per unit

Direct labor $ $8\mathrm{.}00$ per unit

Variable overhead $ $12\mathrm{.}50$ per unit

Fixed overhead $ $1,237,500$ per year

Compute gross profit assuming $($a$)75,000$ units are produced and $75,000$ units are sold and $($b$)110,000$ units are produced and $75,000$ units are sold.

By how much would the company$$s gross profit increase or decrease from producing $35,000$ more units than it sells?