need help with the following , thank you !!

Exercise 5-4 Computing and Using the CM Ratio (LO5-3] Last month when Holiday Creations, Inc., sold 40.000 units, total sales were $319,000, total variable expenses were $271150, and fixed expenses were $40,000 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 $1,500? (Do not round intermediate calculations.) 1. Contribution margin ratio 2 Estimated change in net operating income