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Use the following information for the Exercises below.

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Hudson Co. reports the contribution margin income statement for 2017.

HUDSON CO.
Contribution Margin Income Statement
For Year Ended December 31, 2017
Sales (10,900 units at $225 each)	$	2,452,500
Variable costs (10,900 units at $180 each)		1,962,000
Contribution margin	$	490,500
Fixed costs		387,000
Pretax income	$	103,500

Exercise 21-16 Break-even LO P2

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