Last month when Holiday Creations, Incorporated, sold $39,000$ units, total sales were $$156,000,$ total variable expenses were

$$129,480,$ and fixed expenses were $$36,400.$

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 $675$ units and total sales by

$$2,700?($Do not round intermediate calculations.$)$

Contribution margin ratio

Estimated change in net operating income