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?

d$.$ What would happen to the break$-$even point if the selling price was raised to $$33$ but variable costs rose to $$24$ a unit?