(The following information applies to the questions displayed below.] Hudson Co. reports the contribution margin income statement for 2017 HUDSON CO. Contribution Margin Income Statement For Year Ended December 31, 2017 Sales (10,500 units at $225 each) Variable costs (10,500 units at $180 each) Contribution margin Fixed costs Pretax income $2,362,500 1,890,000 $ 472,500 369,000 $ 103,500 Exercise 21-16 Break-even LO P2 1. Compute Hudson Co.'s break-even point in units and. 2. Compute Hudson Co.'s break-even point in sales dollars. 1. units Break-even point Break-even point 2. 1. Assume Hudson Co. has a target pretax income of $171,000 for 2018. What amount of sales (in dollars) is needed to produce this target income? 2. If Hudson achieves its target pretax income for 2018, what is its margin of safety (in percent)? (Round your answer to 1 decimal place.) 1. Amount of sales 2. Margin of safety Compute the missing amounts in the contribution margin income statement shown below. (Round "Per Unit" answers to 2 decimal places.) Company A Company B 2.325 Number of units sold Total Per unit Sales Variable costs Contribution margin Total Per unit $ 427,800 $ 93.00 280,600 111,600 148,800 55,800 Fixed costs Net income $ 98.900