Last month when Holiday Creations, Incorporated, sold $38,000$ units, total sales were $$152,000,$ total variable expenses were $$123,120,$ and fixed expenses were $$39,300.$

Required:

$1.$ What is the company$$s contribution margin $($CM$)$ ratio?

$2.$ What is the estimated change in the company$$s net operating income if it can increase sales volume by $625$ units and total sales by $$2,500?($Do not round intermediate calculations.$)$