$14-6$ BREAK$-$EVEN ANALYSIS The Warren Watch Company sells watches for $$26,$ fixed costs are $$155,000,$ and variable costs are $$13$ per watch.

a$.$What is the firm$$s gain or loss at sales of $9,000$ watches? At $15,000$ watches?

b$.$What is the break$-$even point? Illustrate by means of a chart.

c$.$What would happen to the break$-$even point if the selling price was raised to $$33?$ What is the significance of this analysis?