Last month when Holiday Creations, Incorporated sold 45,000 units, total sales were $180,000, total varlable expenses were $153,000, and fixed expenses were $39,400 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 550 units and total sales by $2,200? Note: Do not round intermediate calculations