Hudson Co. reports the contribution margin income statement for 2019. HUDSON CO. Contribution Margin Income Statement For Year Ended December 31, 2019 Sales (11,100 units at $375 each) Variable costs (11,100 units at $300 each) Contribution margin Fixed costs Pretax income $4,162,500 3,330,000 832,500 660,000 $ 172,500 1. Compute Hudson Co.'s break-even point in units. 2. Compute Hudson Co.'s break-even point in sales dollars. units Break-even point Break-even point 2. 1. Assume Hudson Co. has a target pretax income of $156,000 for 2020. What amount of sales in dollars) is needed to produce this target Income? 2. If Hudson achieves its target pretax income for 2020, what is its margin of safety in percent)? (Round your answer to 1 decimal place.) 1. Amount of sales 2. Margin of safety