Hudson Co. reports the contribution margin income statement for 2017 HUDSON CO. Contribution Margin Income Statement For Year Ended December 31, 2017 Sales (11,600 units at $225 each) Variable costs (11,600 units at $180 each) Contribution margin Fixed costs Pretax income $ 2,610,000 2,088,000 $ 522,000 315,000 $ 207,000 Exercise 18-19 Evaluating strategies LO C2 If the company raises its selling price to $240 per unit. 1. Compute Hudson Co.'s contribution margin per unit. 2. Compute Hudson Co.'s contribution margin ratio. 3. Compute Hudson Co.'s break-even point in units. 4. Compute Hudson Co's break-even point in sales dollars. 1. 2. Contribution margin Contribution margin ratio Break-even point 3. $ 45 per unit 20% 7,000 units $ 1,575,000 4. Break-even sales dollars