Last month when Holiday Creations, Inc., sold 43,000 units, total sales were $290,000, total variable expenses were $243,600, and fixed expenses were $35,800. 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 $1,900. Estimated change in net operating income