Last month when Holiday Creations, Incorporated, sold $44,000$ units, total sales were $$176,000,$ total varlable expenses were

$$144,320,$ and fixed expenses were $$36,300.$

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 $300$ units and total

sales by $$1,200?($Do not round Intermedlate calculations.$)$