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[The following information applies to the questions displayed below.] Alden Co.s monthly unit sales and total cost data for its operating activities of the past year follow. Management wants to use these data to predict future fixed and variable costs.

Month	Units Sold					Total Cost				Month		Units Sold					Total Cost
1			319,500			$	157,000			7				360,500				$	281,644
2			164,500				100,750			8				269,500					151,250
3			264,500				205,100			9				76,100					65,500
4			204,500				99,500			10				149,500					130,125
5			289,500				201,000			11				93,500					93,500
6			189,500				111,500			12				99,500					82,150

2. Predict future total costs when sales volume is (a) 379,000 units and (b) 419,000 units.

Answer is not complete.

	Predictions
Sales (units)	379,000	419,000
Variable costsselected answer correct	$281,000selected answer incorrect	$182,000selected answer incorrect
Contribution marginselected answer incorrect	not attempted	not attempted
Fixed costsselected answer correct	not attempted	not attempted
Total	$281,000	$182,000

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[The following information applies to the questions displayed below.] Hudson Co. reports the contribution margin income statement for 2019.

HUDSON CO.
Contribution Margin Income Statement
For Year Ended December 31, 2019
Sales (10,900 units at $225 each)	$	2,452,500
Variable costs (10,900 units at $180 each)		1,962,000
Contribution margin		490,500
Fixed costs		387,000
Pretax income	$	103,500

1. Compute Hudson Co.'s break-even point in units. 2. Compute Hudson Co.'s break-even point in sales dollars.

1.	Break-even point		units
2.	Break-even point

1. Assume Hudson Co. has a target pretax income of $159,000 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		%