BREAK-EVEN ANALYSIS

The Warren Watch Company sells watches for $23, fixed costs are $195,000, and variable costs are $10 per watch.

What is the firm's gain or loss at sales of 7,000 watches? Enter loss (if any) as negative value. Round your answer to the nearest cent. $ What is the firm's gain or loss at sales of 15,000 watches? Enter loss (if any) as negative value. Round your answer to the nearest cent. $

What is the break-even point (unit sales)? Round your answer to the nearest whole number. units