Hudson Co. reports the contribution margin income statement for 2015.

HUDSON CO.
Contribution Margin Income Statement
For Year Ended December 31, 2015
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.	Assume Hudson Co. has a target pretax income of $162,000 for 2016. What amount of sales (in dollars) is needed to produce this target income? Amount of sale is: ______

2.	If Hudson achieves its target pretax income for 2016, what is its margin of safety (in percent)? (Round your answer to 1 decimal place.) Margin of safety is: ____%