HUDSON COMPANY

Contribution Margin Income Statement

For Year Ended December $31$

Sales $(10,100$ units at $$300$ each$)$

$ $3,030,000$

Variable costs $(10,100$ units at $$240$ each$)$

$2,424,000$

Contribution margin

$606,000$

Fixed costs

$468,000$

Income

$ $138,000$

$1.$ Compute break$-$even point in units.

$2.$ Compute break$-$even point in sales dollars.