Last month when Hollday Creations, Incorporated, sold 36,000 units, total sales were $144,000, total varlable expenses were $113,760 and fixed expenses were $39,100. 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 275 units and totat sales by $1,100 ? Note: Do not round intermediate calculations