Last month when Holiday Creations, Incorporated, yold 44,000 units, total sales wete $176,000, total variablie oxpensei were 5142,560 , and fixed expenses were 536,100 . Pequited: 1. What is the company's contribution matgin (CM) ratio? 2. Whut is the estimated change in the company's net operoting income if th can incrense saies volurte by 650 units and total sales by $2,5007 (Do not round intermediate calculations.)