2 BROKE GIRLS, starring Kat Dennings (left) and Beth Behrs (right). (RICHARD CARTWRIGHT/CBS)

“Girls,” co-created and exec-produced by Michael Patrick King, is the season’s No. 1 new program, both in overall audience (15.5 million viewers) and with the 18- to 49-year-old viewers who are the bread and butter of broadcast TV.

Whitney Cummings is now two for two. She’s co-creator of the new CBS series and is an executive consultant on the show; on Tuesday, NBC picked up the new sitcom “Whitney,” on which Cummings is creator, exec producer and star.

“2 Broke Girls” started out as a spec script that was shopped around town late last year by the “Sex and the City” scribe and Cummings. It’s about two waitresses at a greasy spoon. One, Max (Kat Dennings) is sassy and streetwise; the other, Caroline (Beth Behrs) is an uptown trust-fund princess who lost everything when her dad pulled a Bernie Madoff.

CBS landed it and last May, when the network was unveiling its new schedule to advertisers and the media, network suits boasted that it was the network’s best testing pilot – ever.

“Are you serving more alcohol” at the testing sessions, one jaded reporter snarked.