Last month when Holiday Creations, Inc., sold 37,000 units, total sales were $288,000, total variable expenses were $221760, and fixed expenses were $39,900. 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 S1,000? (Do not round Intermediate calculations.) 1. Contribution margin ratio 2. Estimated change in net operating income