Last month when Holiday Creations, Incorporated, sold $41,000$ units, total sales were $$164,000,$ total variable expenses $$116,440,$

and fixed expenses were $$35,100.$

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 $475$ units and total sales by

$$1,900?($Do not round intermediate calculations.$)$

Contribution margin ratio

Estimated change in net operating income