Hudson Company reports the following contribution margin income statement.

If the company raises its selling price to $320 per unit.
1. Compute Hudson Company's contribution margin per unit.
2. Compute Hudson Company's contribution margin ratio.
3. Compute Hudson Company's break-even point in units.
4. Compute Hudson Company's break-even point in sales dollars.

HUDSON COMPANY Contribution Margin Income Statement For Year Ended December 31 \begin{tabular}{lr} Sales (10,600 units at $300 each) & $3,180,000 \\ Variable costs (10,600 units at $240 each) & 2,544,000 \\ \cline { 2 - 3 } Contribution margin & 636,000 \\ Fixed costs & 480,000 \\ Income & $156,000 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline 1. Contribution margin & & per unit \\ \hline 2. Contribution margin ratio & & % \\ \hline 3. Break-even in units & & units \\ \hline 4. Break-even sales dollars & & \\ \hline \end{tabular}