Last month when Holiday Creations, Inc., sold 39,000 units, total sales were $156,000, total variable expenses were $124 800, and fixed expenses were $38,000 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 325 units and total sales by $1,300? (Do not round intermediate calculations.) 1. Contribution margin ratio 2. Estimated change in net operating income