Last month when Harrison Creations, Inc., sold 42,000 units, total sales were $314,000, total variable expenses were $248,060, and fixed expenses were $38,300. Required: 1. What is the companys contribution margin (CM) ratio? Contribution margin ratio 2. Estimate the change in the companys net operating income if it were to increase its total sales by $2,700. Estimated change in net operating income