Last month when Holiday Creations, Incorporated, sold $44,000$ units, total sales were $$176,000,$ total variable expenses were $$133,760,$ and fixed expenses were $$37,100.$

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?($Do not round intermediate calculations.$)$