Last month when Holiday Creations, Inc., sold 44,000 units, total sales were $309,000, total variable expenses were $259,560, and fixed expenses were $35,400. Required: 1. What is the company's contribution margin (CM) ratlo? Contribution margin ratio % 2. Estimate the change in the company's net operating Income if it were to Increase its total sales by $1,900 Estimated change in net operating income