Last month when Holiday Creations, Incorporated, sold $35,000$ units, total sales were $$140,000,$ total variable expenses were $$98,000,$

and fixed expenses were $$38,100.$

Required:

What is the company's contribution margin $($CM$)$ ratio?

What is the estimated change in the company's net operating income if it can increase sales volume by $275$ units and total sales by

$$1,100?($Do not round intermediate calculations.$)$