Last month when Harrison Creations, Inc., sold 35,000 units, total sales were $281,000, total variable expenses were $227,610, and fixed expenses were $35,900.

Required:
1.	What is the company%u2019s contribution margin (CM) ratio? (Omit the "%" sign in your response.)

Contribution margin ratio

%

2.	Estimate the change in the company%u2019s net operating income if it were to increase its total sales by $1,400. (Omit the "$" sign in your response.)

Estimated change in net operating income

$