Hudson Company reports the following contribution margin income statement.

HUDSON COMPANY
Contribution Margin Income Statement
For Year Ended December 31
Sales (11,000 units at $300 each)	$ 3,300,000
Variable costs (11,000 units at $240 each)	2,640,000
Contribution margin	660,000
Fixed costs	360,000
Income	$ 300,000

Exercise 18-11 (Algo) Computing break-even units and sales LO P2

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