Hudson Co. reports the contribution margin income statement for 2015 below. Using this information, compute Hudson Co.'s (1) break-even point in units and (2) break-even point in sales dollars.

Sales (9,600 units at $225 each)....$2,160,000

Variable costs (9,600 units at $180 each)...1,728,000

Contribution margin....$432,000

Fixed costs.....323,000

Pretax income....$108,000