Last month when Holiday Creations, Inc., sold 41,000 units, total sales were $318,000, total variable expenses were $251,220, and fixed expenses were $35,100.

1.	What is the companys contribution margin (CM) ratio? Contribution margin ratio %

2.

Estimate the change in the companys net operating income if it were to increase its total sales by $2,600.

Estimated change in net operating income