Hudson Company reports the following contribution margin income statement. HUDSON COMPANY Contribution Margin Income Statement For Year Ended December 31 Sales (11,100 units at $375 each) $ 4,162,500 Variable costs (11,100 units at $300 each) 3,330,000 Contribution margin 832,500 Fixed costs 660,000 Income $ 172,500 Compute break-even point in units. Compute break-even point in sales dollars