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If hudson achieves its target pretax income for 2016 what

I need help in those two questions, I also put the picture of the entire problem. Please someone help me!

1. Assume Hudson Co. has a target pretax income of $161,000 for 2016. What amount of sales (in dollars) is needed to produce this target income?

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.)

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Accounting Basics: If hudson achieves its target pretax income for 2016 what

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