Last month when Hollday Creations, Inc, sold 44,000 units, total sales were $312,000, total varlable expenses were $249,600, and fixed expenses were $37,200. Required: 1. What is the company's contribution margin (CM) ratlo? 2 What is the estimated change in the company's net operating income if it can increase total sales by $1,300 ? (Do not round Intermedlate calculations.) Lin Corporation has a single product whose selling price is $140 per unit and whose varlable expense is $70 per unit. The company monthly fixed expense is $32,350. Requlred: 1. Calculate the unit sales needed to attain a target profit of $7,900. (Do not round intermedlate calculations.) 2 Calculate the dollar sales needed to attain a target profit of $8,500. (Round your Intermedlate caiculations to the nearest whole number.)