Last month when Holiday Creations, Incorporated, sold $44,000$ units, total sales were $$176,000,$ total variable expenses were $$144,320,$ and fixed expenses were $$39,300.$

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 $500$ units and total sales by $$2,000?($Do not round intermediate calculations.$)$

Answer is not complete.

$\backslash$table$[[1.$ Contribution margin ratio,$18,\%$