[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 (9,700 units at $280 each) Variable costs (9,700 units at $210 each) Contribution margin Fixed costs Pretax income $2,716,000 2,037,000 $ 679,000 441,000 $ 238,000 1. Compute Hudson Co.'s break-even point in units and. 2. Compute Hudson Co.'s break-even point in sales dollars. units 1. 2. Break-even point Break-even point Required information [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 (9,700 units at $20 each) Variable costs (9,700 units at $210 each) Contribution margin Fixed costs Pretax income $2.716.000 2,037,000 $ 679.000 41.00 $ 238,000 1. Assume Hudson Co. has a target pretax income of $163,000 for 2018. What amount of sales (in dollars) is needed to produce this target Income? 2. f 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