Morse code is essentially the same as binary. That is, there are two "digits", a dot or a dash.
There are 26 letters in the English alphabet. Clearly, we can't just use one dot or dash, since that could only encode 2 letters at the most. We can't use two symbols because that could only encode 4 letters at the most. Similarly, 3 symbols means

letters at most.
We have to select the smallest power of 2 that exceeds or is equal to 26. In this case,

, so we would have to use up to 5 symbols to encode each letter in the alphabet.
95,438 - 62,804= 30,000 when rounded
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I think the root of "3x + 1 = 7" is 2...
10 cm would stay as a 10 cm
14cm would round down to a 10