The Warren Watch Company sells watches for $30, fixed costs are $190,000, and variable costs are $15 per watch.

What is the firm's gain or loss at sales of 8,000 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.

units

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

What would happen to the break-even point if the selling price was raised to $35 but variable costs rose to $22 a unit? Round your answer to the nearest whole.