Last month when Holiday Creations, Incorporated, sold $43,000$ units, total sales were $$172,000,$ total variable expenses were $$139,320,$ and fixed expenses were $$35,300.$

Required:

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

$2.$ What is the estimated change in the company$$s net operating income if it can increase sales volume by $350$ units and total sales by $$1,400?($Do not round intermediate calculations.$)$