Last month when Holiday Creations, Inc., sold 43,000 units, total sales were $293,000, total variable expenses were $216,820, and fixed expenses were $39,300. 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 $1,900? (Do not round intermediate calculations.) 26% 1. Contribution margin ratio 2. Estimated change in net operating income $1,900