Last month when Hollday Creations, Incorporated, sold 40,000 units, total sales were $160,000, total variable expenses were $123,200, and foxed expenses were $38,900 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 650 units and total sales by $2,600 ? (Do not round intermediote colculations.)