Last month when Holiday Creations, Inc., sold 38,000 units, total sales were $316.000 total variable expenses were $221520, and fixed expenses were $36,100. Sve HEOSBE 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 5 2009 (Do not found intermediate calculations.) 2:07 1. Contribution margin ratio 2. Estimated change in net operating income