Last month when Holiday Creations, Inc., sold 43,000 units, total sales were $312,000, total variable expenses were $227,760, and fixed expenses were $36,300. 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