HUDSON COMPANY Contribution Margin Income Statement For Year Ended December 31 Sales (10,400 units at $280 each ) $ 2, 912, 000 Variable costs (10,400 units at $210 each) 2, 184, 090 Contribution margin 728, 090 Fixed costs 567, 000 Income $ 161, 000 Exercise 21-11 (Algo) Computing break-even units and sales LO P 1. Compute break-even point in units 2. Compute break-even point in sales dollars. 1. Break-even units units 2. Break-even sales dollars