Jaffre Enterprises distributes a single product whose selling price is $10 per unit and whose variable expense is $5 per unit. The company's fixed expense is $14,000 per month Required: 2. Calculate the company's break-even point in unit sales Unit sales to break-even Last month when Holiday Creations, Inc., sold 38,000 units, total sales were $317.000, total variable expenses were $231,410, and fixed expenses were $36,000. 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 total sales by $2,000? (Do not round intermediate calculations.) 1. Contribution margin ratio 2. Estimated change in net operating income