Last month when Holiday Creations, Incorporated, sold 41,000 units, total sales were $164000. cotal variable expenses were $126.280, and fixed expenses were $39.000. Required: 1. What is the company's contribution margin (CM) ratio? 2. What is the estimated change in the company's net operating incomeif it can increase sales volume by 275 units and total sales by $1,100 ? (Do not round intermediate calculations.)