Cannot find the safety margin need an explanation please and how to calculate it

HUDSON CO. Contribution Margin Income Statement For Year Ended December 31, 2019 Sales (10,900 units at $225 each) Variable costs (10,900 units at $180 each) Contribution margin Fixed costs $2,452,500 1,962,000 490,500 387,000 Pretax income 103,500 1. Assume Hudson Co. has a target pretax income of $159,000 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.) Answer is complete but not entirely correct. 1 Amount of sales 2,730,000 40.0 x Margin of safety 2 %