Last month when Holiday Creations, Inc., sold 37,000 units, total sales were $311,000, total variable expenses were $236,360, and fixed expenses were $38,100. 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 $2,500? (Do not round intermediate calculations.) 1. Contribution margin ratio Estimated change in net - operating income