Last month when Holiday Creations, Inc. sold 44.000 units, total sales were $176.000 total variable expenses were $124.960, and fixed expenses were $38,000 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 sales volume by 650 units and total sales by $2.600? (Do not round intermediate calculations.) 1. Contribution margin ratio 2. Estimated change in net operating income horse