Last month when Holiday Creations, Incorporated, sold 44,000 units, total sales were $176,000, total variable expenses were $144,320, and fixed expenses were $36,700. 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 soles volume by 625 units and totai sales by $2,500 ? (Do not round intermediate calculations.)