Last month when Holiday Creations, Inc., sold 44,000 units, total sales were $311,000, total variable expenses were $230,140, and fixed expenses were $39.000 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 $3,000? (Do not round intermediate calculations.) 1. Contribution margin ratio 2. Estimated change in net operating income