Last month when Holiday Creations, Incorporated, sold $39,000$ units, total sales were $$156,000,$ total variable expenses were $$126,360,$ and fixed expenses were $$37,600.$

Required:

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

$2.$ What is the estimated change in the company$$s net operating income if it can increase sales volume by $275$ units and total sales by $$1,100?($Do not round intermediate calculations.$)$