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

Hudson Company reports the following contribution margin income statement.

HUDSON COMPANY

Contribution Margin Income Statement

For Year Ended December 31

Sales (10,500 units at $225 each) $ 2,362,500

Variable costs (10,500 units at $180 each)

1,890,000 Contribution margin 472,500

Fixed costs 369,000

Income $ 103,500

1. Compute break-even point in units.

2. Compute break-even point in sales dollars.