Hudson Company reports the following contribution margin income statement. HUDSON COMPANY Contribution Margin Income Statement For Year Ended December 31 Sales (10,400 units at $280 each) Variable costs (10,400 units at $210 each). Contribution margin Fixed costs Income $ 2,912,000 2,184,000 728,000 567,000 $ 161,000 1. Assume Hudson has a target income of $170,000. What amount of sales (in dollars) is needed to produce this target income? 2. If Hudson achieves its target income, what is its margin of safety (in percent)? (Round your answer to 1 decimal place.) 1. Amount of sales 2. Margin of safety %