Can someone help me with the wrong part of the question. Have to use formulas in excel.

\begin{tabular}{|c|c|c|c|} \hline & A & B & C \\ \hline \multicolumn{4}{|l|}{3} \\ \hline 4 & \multirow{3}{*}{\multicolumn{2}{|c|}{HUDSONCOMPANYContributionMarginIncomeStatementForYearEndedDecember31}} & \\ \hline 5 & & & \\ \hline 6 & & & \\ \hline 7 & Sales (9,600 units at $225 each) & $2,160,000 & \\ \hline 8 & Variable costs ( 9,600 units at $180 each) & 1,728,000 & \\ \hline 9 & Contribution margin & 432,000 & \\ \hline 10 & Fixed costs & 324,000 & \\ \hline 11 & Income & $108,000 & \\ \hline \multicolumn{4}{|l|}{12} \\ \hline 13 & Units sold & 9,600 & \\ \hline 14 & Selling price per unit & $225 & \\ \hline 15 & Variable cost per unit & $180 & \\ \hline \multicolumn{4}{|l|}{16} \\ \hline 17 & Required: & & \\ \hline 18 & 1. Compute break-even point in units. & 7,200> & units \\ \hline 19 & 2. Compute break-even point in sales dollars. & $18 & \\ \hline \end{tabular}