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Last month when Holiday Creations, Inc., sold 45,000 units, total sales were $293,000, total variable expenses were $225.610, and fixed expenses were $39,800. 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 $2,900? (Do not round intermediate calculations.) 1. Contribution margin ratio 2. Estimated change in net operating Income %