Hudson Company reports the following contribution margin income statement. HUDSON COMPANYContribution Margin Income StatementFor Year Ended December $31$Sales $(10,700$ units at $$300$ each$)$$ $3,210,000$Variable costs $(10,700$ units at $$240$ each$)2,568,000$Contribution margin$642,000$Fixed costs$504,000$Income$ $138,0001.$ Compute break$-$even point in units$\mathrm{.}2.$ Compute break$-$even point in sales dollars.