Last month when Holiday Creations, Inc., sold 40.000 units, total sales were $287000, total variable expenses were $226,730, and fixed expenses were $39,500. 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 $2,900? (Do not round intermediate calculations.) 1. Contribution margin ratio 2. Estimated change in net operating Income