The Tories have been sitting comfortably ahead of Labour in recent polls.
Ms Dugdale added that "in places like East Lothian, Midlothian and Inverclyde, Labour beat the SNP at the council elections, with the Tories a distant third" and said in constituencies such as East Renfrewshire and Coatbridge, Chryston and Bellshill, Labour were best-placed to oust the nationalists.
Mr Hammond said: There is a £58bn black hole in Jeremy Corbyn's manifesto. While many of Labour's policies are popular - among them, renationalizing some rail, energy and utility companies - the party faces hard questions about how it plans to fulfill its pledges without large increases in taxes and government borrowing. "There is everything to play for now and we'll be fighting for every single vote".
But Mr Corbyn, promising lower utility bills after re-nationalisation, says: The Tories have rigged our economy so that bill payers fund wealthy shareholders of companies which in turn pay little in tax.
Our plans for public ownership and greater transparency will slash bills and drive investment in efficiency and renewables.
"The reality is in the vast majority of seats across Scotland's central belt, it is the Labour Party that stands a very strong second to the SNP".More news: US households owe record amount, topping pre-recession peak
The party says Anglian, Severn Trent and Yorkshire paid more in dividends than they made in profit in that period, meaning they were borrowing on the back of household bills to pay shareholders.
"But I tell you there's an enthusiasm out there, we've got half a million members, the biggest political party in Europe, out there campaigning and Labour MPs right the way across the political spectrum in the Parliamentary Labour Party working together for a Labour government".
But the latest seem to show Labour narrowing closer to the Tories following the release of their manifesto on Tuesday.
"We will be setting out our policies in the manifesto when we publish it tomorrow", May told a news conference.
They talked about the reasons many British young people don't vote and what can be done to address that issue.
Rather than wasting their time producing false claims like this, the Tories should commit to the same level of clarity when it comes to their turn.