Last month when Holiday Creations, Inc., sold 39,000 units, total sales were $307,000, total variable expenses were $217,970, 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 total sales by $2,200? (Do not round Intermediate calculations.) 291 1. Contribution margin ratio 2. Estimated change in net operating income