Hudson Co. reports the contribution margin income statement for 2019.

HUDSON CO.
Contribution Margin Income Statement
For Year Ended December 31, 2019
Sales (11,200 units at $280 each)	$	3,136,000
Variable costs (11,200 units at $210 each)		2,352,000
Contribution margin		784,000
Fixed costs		567,000
Pretax income	$	217,000

1. Assume Hudson Co. has a target pretax income of $156,000 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.)