Hudson Co. reports the contribution margin income statement for 2019. HUDSON Co. Contribution Margin Income Statement For Year Ended December 31, 2019 Salen (10,000 unite at $280 each) Variable costs (10,800 units at $210 each) Contribution margin Pixed costs $3,024,000 2,268,000 756,000 567,000 Pretax incone 189,000 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 achievts target pretax income for 2020, what is its margin of safety (in percent)? (Round your answer to 1 decimal place.) 1. Amount of sales 8,100 2.268,000.0% 2 Margin of safety