Last month when Holiday Creations, Incorporated, sold 40,000 units, total sales were $160,000, total varlable expenses were $121,600, and fixed expenses were $36,300. Required: 1. What is the company's contribution margin (CM) ratio? 2. What is the estumated change in the company's net operating income if it can increose sales volume by 625 units and total sales $2,500 ? (Do not found intermediate calculations.)