Exerclse $2-4($Algo$)$ Computing and Using the CM Ratio $[$LO$2-3]$

Last month when Holiday Creations, Inc. sold $40,000$ units, total sales were $$283,000,$ total variable expenses were $$206,590,$ and fixed expenses were $$38,600.$

Required:

What is the company's contribution margin $($CM$)$ ratio?

What is the estimated change in the company's net aperating income if it can incresse total sales by $$1,900?($Do not round intermediate calculations.$)$

$\backslash$table$[[,,,],[1.,$Contribution margin ratio,,?$],[2.,$Estimated change in net aperating,,$]]$