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36. Last month when Holiday Creations, Inc., sold 45,000 units, total sales were $305,000, total variable expenses were $253,150, and fixed expenses were $36,900. Required: 1. What is the company's contribution margin (CM) ratio? % Contribution margin ratio 2. Estimate the change in the company's net operating income if it were to increase its total sales by $2,000 Estimated change in net operating income