Last month when Holiday Creations, Inc., sold 36,000 units, total sales were $309,000, total variable expenses were $219,390, and fixed expenses were $35,100. Required: 1. What is the companys contribution margin (CM) ratio? 2. What is the estimated change in the companys net operating income if it can increase total sales by $2,700? (Do not round intermediate calculations.)

1.	Contribution margin ratio		%
2.	Estimated change in net operating income