Last month when Holiday Creations, lnc., sold 38,000 units, total sales were $282,000, total variable expenses were $234,060, and fixed expenses were $37,600. 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 total sales by $1,000? {Do not round intermediate calculations.) 'i. Contribution margin ratio 2. Estimated change in net operating income