The Warren Watch Company sells watches for $20, fixed costs are $200,000, and variable costs are $13 per watch.

1. What is the firm's gain or loss at sales of 5,000 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 18,000 watches? Enter loss (if any) as negative value. Round your answer to the nearest cent. $________
3. What is the break-even point (unit sales)? Round your answer to the nearest whole number. ____units