The Warren Watch Company sells watches for $21, fixed costs are $185,000, and variable costs are $12 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 17,000 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
5. What would happen to the break-even point if the selling price was raised to $32?