11)

Hudson Co. reports the contribution margin income statement for 2015.

HUDSON CO.
Contribution Margin Income Statement
For Year Ended December 31, 2015
Sales (10,300 units at $225 each)	$	2,317,500
Variable costs (10,300 units at $180 each)		1,854,000
Contribution margin	$	463,500
Fixed costs		264,000
Pretax income	$	199,500

If the company raises its selling price to $240 per unit.

1.	Compute Hudson Co.'s contribution margin per unit.

2.	Compute Hudson Co.'s contribution margin ratio.

3.	Compute Hudson Co.'s break-even point in units.

4.	Compute Hudson Co.'s break-even point in sales dollars.