Last month when Holiday Creations, Incorporated, sold 41,000 units, total sales were $164,000, total variable expenses were $137,760. and fixed expenses were $38,300. 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.)