I need help please

Hudson Co. reports the contribution margin income statement for 2015. HUDSON CO. Contribution Margin Income Statement For Year Ended December 31, 2015 Sales (10,500 units at $276 each) Variable costs (10,500 units at $207 each) $2,898,000 2,173,500 Contribution margin Fixed costs $ 724,500 400,200 Pretax income $ 324,300 1. Assume Hudson Co. has a target pretax income of $171,000 for 2016. What amount of sales in dollars) is needed to produce this target income? Amount of sales 2. If Hudson achieves its target pretax income for 2016, what is its margin of safety (in percent)? (Round your answer to 1 decimal place.) Margin of safety %