Last month when Holiday Creations, Inc., sold 44,000 units, total sales were $295,000, total variable expenses were $250,750, and fixed expenses were $36,300. 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 $1,500? (Do not round Intermediate calculations.) 1. Contribution margin ratio 2 Estimated change in net operating income