Last month when Holiday Creations, Incorporated. sold 35,000 units, total sales were $140,000, total variable expenses were $106,400. and fixed expenses were $37,100. 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 67'5 units and total sales by $2,700? (00 not round intermediate calculations.) 1. Contribution margin ratio 2. Estimated change in net operating income