Last month when Holiday Creations, Incorporated, sold $41,000$ units, total sales were $$164,000,$ total variable expenses were $$137,760,$

and fixed expenses were $$39,800.$

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

$$2,700?($Do not round intermediate calculations.$)$Last month when Holiday Creations, Incorporated, sold $41,000$ units, total sales were $$164,000,$ total variable expenses were $$137,760,$ and fixed expenses were $$39,800.$

Required:

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

$2.$ What is the estimated change in the company$$s net operating income if it can increase sales volume by $675$ units and total sales by $$2,700?($Do not round intermediate calculations.$)$