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3 Required information [The following information applies to the questions displayed below.] Part 2 of 5 Hudson Co. reports the contribution margin income statement for 2019. HUDSON CO. Contribution Margin Income Statement 3.57 For Year Ended December 31, 2019 Sales (11, 200 units at $280 each) $3, 136, 000 points Variable costs (11, 200 units at $210 each) 2,352, 000 Contribution margin 784, 000 8 01:35:10 Fixed costs 567, 000 Pretax income $ 217, 000 eBook 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.) References 1 . Amount of sales 2. Margin of safety %