The Blues head to Bloomfield Road on Sunday hoping for a second consecutive away win against League One opposition in the competition.
Hughes has altered his side in previous rounds and may do so again to face Ian Evatt’s Tangerines.
But the Blues boss, whilst conceding the National League promotion race remains the top priority, feels Carlisle are well equipped to perform well in Lancashire in their bid to reach the third round.
United face Woking three days after the Blackpool tie and Hughes told the _News & Star_: “We're mindful of it, but we want to give a good account of ourselves and I've got a lot of good players in the squad – players that can come in if I feel that's what I need to do.
“Our level for the most part stays the same. I did the same at Reading and we acquitted ourselves really well. We were able to introduce players at a good time and they had an impact. It's just managing the group, that's what I need to do.”
Hughes feels United have enough strength in depth to give Blackpool a test, even if he makes changes like in previous FA Cup rounds _(Image: Richard Parkes)_
United’s dramatic 3-2 extra-time win at Reading earned them the chance to take on another side who are struggling in the third tier, with Evatt’s Blackpool third bottom of the table.
He says the home side will have their own requirements on a weekend such as this.
“I feel sure we won't be underestimated as a consequence of the Reading results and performance,” said Hughes.
“They \[Blackpool\] will want to put on a good show for their own fans. They’ll want to try and build some momentum.
“I always talk about momentum – it's so important in football and a lot of managers are no different. They want to get good, positive results, get a positive reaction to games and try and go on a run if you can.
“We've been able to do that after setbacks this season and I'm sure Blackpool will be looking to do something similar to get their season back on track.
“We'll just have to see how it goes. We've all got different priorities. Blackpool certainly will feel the need to improve their league position. We strive to improve ours. It’s a little bit difficult to do that at the moment but, even though we're 11 unbeaten, we're still not top of the league, so that tells you how strong the league is this year.”
Blackpool have threats Carlisle must be very mindful of in spite of their struggling campaign so far, added Hughes.
“Confidence is a huge thing in football and it doesn't matter what level you're operating at, that confidence needs to be able to be the best version of yourself and the best version of your team that you play for.
“It shouldn't be underestimated, the level of confidence you have as a group and as an individual.
“At National League level, every team has got good players that, if you allow time and space, they can hurt you.
Blackpool boss Ian Evatt says that, early in his career (right) he once had a bruising encounter with Mark Hughes when the Blues boss, left, was with Southampton _(Image: PA)_
“If you're facing a team two leagues above you, they're going to have even more players that can hurt you if you allow them time and space.
“It's a bigger challenge but one we're looking forward to.”
Home boss Evatt, speaking ahead of the second round tie, recalled an encounter with Hughes during their respective playing days.
Evatt said the Carlisle boss “went through me rather than around me” in a challenge whilst Hughes was with Southampton and Evatt was a young defender with Derby County.
Hughes said he struggled to recall the meeting but said: “That sounds like me so I don’t think he’s got the wrong guy…”
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