Hudson Co. reports the contribution margin income statement for 2019. HUDSON CO. Contribution Margin Income Statement For Year Ended December 31, 2019 Sales (10,700 units at $300 each) $ 3,210,000 Variable costs (10,700 units at $240 each) 2,568,000 Contribution margin 642,000 Fixed costs 504,000 Pretax income $ 138,000 1. Assume Hudson Co. has a target pretax income of $161,000 for 2020. What amount of sales (in dollars) is needed to produce this target income