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

HUDSON CO.
Contribution Margin Income Statement
For Year Ended December 31, 2015
Sales (10,500 units at $225 each)	$	2,362,500
Variable costs (10,500 units at $165 each)		1,732,500
Contribution margin	$	630,000
Fixed costs		253,000
Pretax income	$	377,000

If the company raises its selling price to $220 per unit.

Compute Hudson Co.'s contribution margin per unit.

Contribution margin

per unit

Compute Hudson Co.'s contribution margin ratio.

Contribution margin ratio

%

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

Break-even point

units

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

Break-even sales dollars