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 $236 each) $ 2,430,800 Variable costs (10,300 units at $177 each) 1,823,100 Contribution margin $ 607,700 Fixed costs 330,400 Pretax income $ 277,300

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

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