Last month when Holiday Creations, Incorporated, sold $36,000$ units, total sales were $$144,000,$ total variable expenses were $$102,240,$ and fixed expenses were $$38,600.$

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 $350$ units and total sales by $$1,400?($Do not round intermediate calculations.$)$

$\backslash$table$[[1.$ Contribution margin ratio,,$\%$