Last month when Holiday Creations, Inc., sold 45,000 units, total sales were $292,000, total variable expenses were $207,320, and fixed expenses were $39,100. 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 $2,600? (Do not round intermediate calculations.) 1. Contribution margin ratio % 2. Estimated change in net operating income