Last month when Holiday Creations, Incorporated, sold $43,000$ units, total sales were $$172,000,$ total variable expenses were $$120,400,$ and fixed expenses were $$38,800.$

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 $400$ units and total sales by $$1,600?($Do not round intermediate calculations.$)$

$\backslash$table$[[1.$ Contribution margin ratio,$30,\%$