Hudson Co. reports the contribution margin income statement for 2015. HUDSON CO. Contribution Margin Income Statement For Year Ended December 31, 2015 Sales (9,100 units at $495 each) $ 4,504,500 Variable costs (9,100 units at $396 each) 3,603,600 Contribution margin $ 900,900 Fixed costs 633,600 Pretax income $ 267,300

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

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