Last month when Holiday Creations, Incorporated, sold 45,000 units, total sales were $180,000, total varlable expenses were $129,600, and fixed expenses were $37,200 Required: 1. What is the company's contribution margin (CM) ratio? 2. Whot is the estimated change in the company's net operatirg income if ir can increase sales volume by 625 units and total sales by $2.500 ? (Do not round intermediate calculations.)