Last month when Holiday Creations, Inc., sold 41,000 units, total sales were $318,000, total variable expenses were $238,500, and fixed expenses were $36,200 Required: 1.What is the company's contribution margin (CM) ratio? Contribution margin ratio 2.Estimate the change in the company's net operating income if it were to increase its total sales by $1,800 Estimated change in net operating income