Last month when Holiday Creations, Inc., sold $44,000$ units, total sales were $$176,000,$ total variable expenses were $$144,320$ and fixed expenses were $$37,400.$

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?$