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For Year Ended December 31, 2017 Sales (9,600 units at $225 each)...

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Accounting

For Year Ended December 31, 2017
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

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

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