Hudson Co. reports the contribution margin income statement for 2015. HUDSON CO. Contribution Margin Income Statement For Year Ended December 31, 2015 Sales (9,000 units at $416 each) Variable costs (9,000 units at $312 each) $ 3,744,000 2,808,000 Contribution margin Fixed costs $ 936,000 676,000 Pretax income $ 260,000 1. Compute Hudson Co.'s break-even point in units. Break-even point units 2. Compute Hudson Co.'s break-even point in sales dollars. Break-even point