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 incomo