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[The following information applies to the questions displayed below.] Hudson Co. reports the contribution margin income statement for 2019.

HUDSON CO.
Contribution Margin Income Statement
For Year Ended December 31, 2019
Sales (10,600 units at $300 each)	$	3,180,000
Variable costs (10,600 units at $240 each)		2,544,000
Contribution margin		636,000
Fixed costs		480,000
Pretax income	$	156,000

1. Compute Hudson Co.'s break-even point in units. 2. Compute Hudson Co.'s break-even point in sales dollars.

1. | Break-even point |...................| units 2. Break-even point |.....................| units