lomework $($i$)$

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

$\backslash$table$[[$Sales price,$$56\mathrm{.}10$ per unit$],[$Direct materials,$$9\mathrm{.}10$ per unit$],[$Direct labor,$$6\mathrm{.}60$ per unit$],[$Variable overhead,$$11\mathrm{.}10$ per unit$],[$Fixed overhead,$$750,300$ per year$]]$

Compute gross profit assuming $($a$)61,000$ units are produced and $61,000$ units are sold and $(b)82,000$ units are produced and $61,000$ units are sold.

By how much would the company's gross profit increase or decrease from producing $21,000$ more units than it sells?