Ramort Company reports the following for its single product. Ramort produced and sold $23,600$ units this year.

$\backslash$table$[[$Direct materials,$$28$ per unit$],[$Direct labor,$$30$ per unit$],[$Variable overhead,$$21$ per unit$],[$Fixed overhead,$$47,200$ per year$],[$Variable selling and administrative expenses,$$2$ per unit$],[$Fixed selling and administrative expenses,$$68,800$ per year$],[$Sales price,$$114$ per unit$]]$

Ramort doubles its production from $23,600$ to $47,200$ units while sales remain at the current $23,600$ unit level.

$($a$)$ Compute gross profit when production is $47,200$ units under absorption costing.

$($b$)$ What is the change in gross profit by increasing production from $23,600$ units to $47,200$ units under absorption costing?