Hudson Company reports the following contribution margin income statement.

HUDSON COMPANY
Contribution Margin Income Statement
For Year Ended December 31
Sales (10,600 units at $300 each)	$ 3,180,000
Variable costs (10,600 units at $240 each)	2,544,000
Contribution margin	636,000
Fixed costs	480,000
Income	$ 156,000

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