Last month when Holiday Creations, Inc., sold 44,000 units, total sales were $287.000 total variable expenses were $241,080, and fixed expenses were $36,500 points 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 $1,2007 (Do not round Intermediate calculations.) (9 352 1. Contribution margin ratio 2. Estimated change in net operating income