Hudson Co. reports contribution margin income statement for 2017.

Hudson company
Contribution margin income statement
For the year ended December 31, 2017
Sales (10,500 units at $225 each)	ps	2,362,500
Variable costs (10,500 units at $180 each)		1,890,000
Contribution margin	ps	472,500
Fixed costs		369,000
income before taxes	ps	103,500

1. Calculate Hudson Co.'s breakeven point in units.

2. Calculate Hudson Co.'s breakeven point in sales dollars.

3. Assume that Hudson Co. has a target pre-tax revenue of $171,000 for 2018. How much sales (in dollars) is needed to produce this target revenue?

4. If Hudson achieves its 2018 pre-tax income target, what is its margin of safety (in percent)?