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

$$127,280,$ and fixed expenses were $$35,600.$

Required:

points

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 $450$ units and total sales by

$$1,800?($Do not round intermediate calculations.$)$

Answer is complete but not entirely correct.

Contribution margin ratio