please answer question

Exercise 3-4 Computing and Using the CM Ratio [L03-3] Last month when Holiday.r Creations, Inc., sold 44,000 units, total sales were $291,000, total variable expenses were $212,430, and xed expenses were $39,300. Required: '1. What is the company's contribution margin (CM) ratio? _:|E 2. Estimate the change in the company's net operating income if it were to increase its total sales by $1 ,900