Last month when Holiday Creations, Incorporated, sold $43,000$ units, total sales were $$172,000,$ total variable expenses were

$$125,560,$ and fixed expenses were $$37,100.$

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 $325$ units and total sales by

$$1,300?($Do not round intermediate calculations.$)$

Answer is complete but not entirely correct.