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Hudson Company reports the following contribution margin income statement.

HUDSON COMPANY

Contribution Margin Income Statement

For Year Ended December $31$

Sales $(10,600$ units at $$300$ each$)$ $ $3,180,000$

Variable costs $(10,600$ units at $$240$ each$)2,544,000$

Contribution margin $636,000$

Fixed costs $480,000$

Income $ $156,000$

Assume Hudson has a target income of $$172,000.$ What amount of sales $($in dollars$)$ is needed to produce this target income?

If Hudson achieves its target income, what is its margin of safety $($in percent$)?$

Note: Round your answer to $1$ decimal place.