Last month when Holiday Creations, Inc., sold 38,000 units, total sales were $152,000, total variable expenses were $126,160, and fixed expenses were $35,600. 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 sales volume by 600 units and total sales by $2,400? (Do not round Intermediate calculations.) 1. Contribution margin ratio 2 Estimated change in net operating income