Last month when Holiday Creations, Inc., sold 41,000 units, total sales were $311,000, total variable expenses were $227,030, and fixed expenses were $35,400 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 total sales by $1,500? (Do not round Intermediate calculations.) 1 Contribution margin ratio. 2. Estimated change in net operating income %