Hudson Company reports the following contribution margin income statement.

$\backslash$table$[[\backslash$table$[[$HUDSON COMPANY$],[$Contribution Margin Income Statement$],[$For Year Ended December $31]],],[\backslash$table$[[$Sales units at $$175$ each$)],[$Variable costs units at $$140$ each$)]],\backslash$table$[[$$$1,977,500$