The Warren Watch Company sells watches for $$28,$ fixed costs are $$165,000,$ and variable costs are $$10$ per watch.

a$.$ What is the firm's gain or loss at sales of $5,000$ watches? Loss, if any, should be indicated by a minus sign. Round your answer to the nearest cent.

$

What is the firm's gain or loss at sales of $19,000$ watches? Loss, if any, should be indicated by a minus sign. Round your answer to the nearest cent.

$

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

units

c$.$ What would happen to the break$-$even point if the selling price was raised to $$35?$

d$.$ What would happen to the break$-$even point if the selling price was raised to $$35$ but variable costs rose to $$21$ a unit? Round your answer to the nearest whole number.