Hudson Company reports the following contribution margin income statement.

HUDSON COMPANY
Contribution Margin Income Statement
For Year Ended December 31
Sales (10,900 units at $225 each)	$ 2,452,500
Variable costs (10,900 units at $180 each)	1,962,000
Contribution margin	490,500
Fixed costs	387,000
Income	$ 103,500

1. Compute break-even point in units. 2. Compute break-even point in sales dollars.