If a company, sold 41,000 units, total sales were $164,000, total variable expenses 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 $2,600 ? (Do not round intermediate calculations.) 000, total variable expenses were $126,280, and fixed expenses were $37,100. operating income if it can increase sales volume by 650 units and total sales by