Last month when Holiday Creations, Incorporated, sold 45,000 units, total sales were $180,000, totol varieble expenses were $44,000, and fixed expenses were $36,000. 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 600 units and todal saies by $2,400 ? Note: Do not round intermediate calculations