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[The following information applies to the questions displayed below.] Hudson Co. reports the contribution margin income statement for 2017. HUDSON CO.Contribution Margin Income StatementFor Year

[The following information applies to the questions displayed below.]

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

HUDSON CO.Contribution Margin Income StatementFor Year Ended December 31, 2017Sales (10,400 units at $280 each)$2,912,000Variable costs (10,400 units at $210 each)2,184,000Contribution margin$728,000Fixed costs567,000Pretax income$161,000

1.Compute Hudson Co.'s break-even point in units and.

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

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