The Warren Watch Company sells watches for $22, fixed costs are $105,000, and variable costs are $13 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 18,000 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

What would happen to the break-even point if the selling price was raised to $32?

What would happen to the break-even point if the selling price was raised to $32 but variable costs rose to $28 a unit? Round your answer to the nearest whole number.