Last month when Holiday Creations, Incorporated, sold 37,000 units, total sales were $148,000, total variable expenses were $106,560, and fixed expenses were $35,400 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 675 units and total $2700? (Do not round intermediate calculations.)