Last month when Holiday Creations, Inc., sold 36,000 units, total sales were $294,000, total variable expenses were $229,320, and fixed expenses were $39,400. 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 $2,100? (Do not round intermediate calculations.) % 1. Contribution margin ratio 2 Estimated change in net operating income