[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 (9,600 units at $225 each) Variable costs (9.600 units at $180 each) Contribution margin Fixed costs Pretax income $2,160,000 1,728,000 432,000 324, 000 $ 108,000 Exercise 18-16 Break-even LO P2 erences 1. Compute Hudson Co.'s break-even point in units. 2. Compute Hudson Co's break-even point in sales dollars. 1 units Btenk-even point Break-even point 2 Hudson Co. reports the contribution margin income statement for 2019. HUDSON CO. Contribution Margin Income Statement For Year Ended December 31, 2019 Sales (9,600 units at $225 each) Variable costs (9,600 units at $180 each) Contribution margin Fixed costs Pretax income $2,160,000 1,728,000 432,000 324,000 $ 108,000 Exercise 18-17 Target income and margin of safety (in dollars) LO C2 1. Assume Hudson Co. has a target pretax income of $162,000 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