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Hudson Co. reports the contribution margin income statement for 2017.

HUDSON CO.
Contribution Margin Income Statement
For Year Ended December 31, 2017
Sales (10,700 units at $300 each)	$	3,210,000
Variable costs (10,700 units at $240 each)		2,568,000
Contribution margin	$	642,000
Fixed costs		504,000
Pretax income	$	138,000

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

1.	Contribution margin		per unit
2.	Contribution margin ratio		%
3.	Break-even point		units
4.	Break-even sales dollars