Hudson Co. reports the contribution margin income statement for 2019.

HUDSON Co. Contribution Margin Income Statement For Year Ended December 31, 2019 Sales (10,600 units at $300 each) Variable costs (10,600 units at $240 each) Contribution margin Fixed costs $3,180,000 2,544,000 636,000 480,000 $ 156,000 Pretax income 1. Compute Hudson Co.'s break-even point in units. 2. Compute Hudson Co.'s break-even point in sales dollars. 1. units Break-even point Break-even point 2