The Warren Watch Company sells watches for $27, fixed costs are $125,000, and variable costs are $15 per watch.

1. What is the firm's gain or loss at sales of 8,000 watches? Loss, if any, should be indicated by a minus sign. Round your answer to the nearest cent.

1. What is the firm's gain or loss at sales of 18,000 watches? Loss, if any, should be indicated by a minus sign. Round your answer to the nearest cent.

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