Hudson Company reports the following contribution margin income statement.

HUDSON COMPANY

Contribution Margin Income Statement

For Year Ended December $31$

Sales $(9,700$ units at $$280$ each$)$ $$2,716,000$

Variable costs $(9,700$ units at $$210$ each$)2,037,000$

Contribution margin $679,000$

Fixed costs $441,000$

Income $$238,000$

Units sold $9,700$

Selling price per unit $$280$

Variable cost per unit $$210$

Required:

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

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