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Hudson Co. reports the contribution margin income statement for 2015. HUDSON CO Contribution Margin Income Statement For Year Ended December 31, 2015 2,160,000 Sales (9,600 units at $225 each) 1,728,000 Variable costs (9,600 units at $180 each) 432,000 Contribution margin 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 sales 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.) argin of safety