Last month when Holiday Creations, Incorporated, sold $37,000$ units, total sales were $$148,000,$ total variable expenses were $$121,360,$ and fixed expenses were $$36,700.$

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 $650$ units and total sales by $$2,600?($Do not round intermediate calculations.$)$

Contribution margin ratio

Estimated change in net operating income