A company manufactures a single product and their income statement at a sales level of 21,000 units for the last quarter states as follows : Sales =2,520,000 Variable expenses =1,512,000 Contribution margin = 1,008,000 Fixed expenses =810,000 Operating net income = 198,000 What is the company's CM ratio? If quarterly sales decrease by 100,800 and there is no change in fixed expenses , what would the quarters net operating income be