Hudson Co. reports the contribution margin income statement for 2019. HUDSON CO. Contribution Margin Income Statement For Year Ended December 31, 2019 Sales (11,400 units at $225 each) $2,565,000 Variable costs (11,400 units at $180 each) 2,052,000 Contribution margin 513,000 Fixed costs 360,000 Pretax income $ 153,000 1. Assume Hudson Co. has a target pretax income of $150,000 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.) (Ctrl)