Refer to the information in Exercise.

In Exercise 

HUDSON CO.

Contribution Margin Income Statement

For Year Ended December 31, 2015

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

Pretax income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $ 108,000

If the company raises its selling price to $240 per unit, compute its

(1) Contribution margin per unit,

(2) Contribution margin ratio,

(3) Break-even point in units, and

(4) Break-even point in sales dollars.