Hudson Co reports the contribution margin income statement for 2017 HUDSON CO. Contribution Margin Income Statement For Year Ended December 31, 2817 Sales (9,680 units at $225 each) Variable costs (9,600 units at $180 each) Contribution margin Fixed costs Pretax income $2,160,000 s 432,0ee 324,889 5 108,000 1. Assume Hudson Co has a target pretax income of $162.000 for 201 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.) 8 What amount of sales (in dollars) is needed to produce this 1 Amount of salesS 2 Margin of safety 60