fixed expenses 37,100. with worj please

the fixed expenses are $37,100.

If a company, sold 41,000 units, total sales were $164,000, total variable expenses were $126 Required: 1. What is the company's contribution margin (CM) ratio? 2. What is the estimated change in the company's net operating income if it can increase sale $2,600 ? (Do not round intermediate calculations.)