Compute gross profit assuming

$($a$)67,000$ units are produced and $67,000$ units are sold and

$($b$)94,000$ units are produced and $67,000$ units are sold.

By how much would the company's gross profit increase or decrease from producing $27,000$ more units than it sells?

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Compute gross profit assuming $($a$)67,000$ units are produced and $67,000$ units are sold and $($b$)94,000$ units are produced

and $67,000$ units are sold.