Sunn Company manufactures a single product that sells for $100 per unit and whose variable costs are $76 per unit. The company's annual fixed costs are $338,400. Management targets an annual income of $600,000. Required information [The following information applies to the questions displayed below.] Hudson Company reports the following contribution margin income statement. 1. Compute break-even point in units. 2. Compute break-even point in sales dollars. Required information [The following information applies to the questions displayed below.] Hudson Company reports the following contribution margin income statement. Assume Hudson has a target income of $155,000. 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)? (Round your answer to 1 decimal place.)