Hudson Company reports the following contribution margin income statement.

Sales (9,600 units at $225 each) $2,160,000

Variable costs (9,600 units at $180 each) 1,728,000

Contribution margin 432,000

Fixed costs 324,000

Income $108,000

Units sold 9,600

Selling price per unit $225

Variable cost per unit $180

Compute break-even points in units

Compute break-even point in sales dollars.